The IRS issued a private letter ruling on I.R.C. §42 and Treas. Regs. §301.9100 granting taxpayer a 120-day extension to file an amended Form 8609 to make the average income minimum set-aside election for a low-income housing project after inadvertently failing to make the election on the original form. [PLR 202609015]
This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.
