The IRS yesterday released several forms of guidance on the reporting of uncertain tax positions:
- Announcement 2010-75, 2010-41 I.R.B. ___ (Oct. 14, 2010)
- Announcement 2010-76, 2010-41 I.R.B. ___ (Oct. 14, 2010)
- Schedule UTP
- Schedule UTP Instructions
- Treasury Directive for All Large Business and International Division (LB&I)
- Prepared Remarks of IRS Commissioner Doug Shulman to the ABA (IR-2010-98)
Media and blogosphere coverage:
- Associated Press, IRS Scales Back Rule on Disclosing Iffy Tax Breaks
- Bloomberg, IRS Trims Demand for Corporate Tax-Shelter Lists
- Journal of Accountancy, IRS Releases Final Schedule UTP, Incorporates Changes
- Wall Street Journal, IRS Eases Up On Disclosure Rule For Risky Tax Strategies
- Web CPA, IRS Scales Back Uncertain Tax Position Requirements
