Tax payment with interest under the recovery provision counts if made before filing the return, clarifying return compliance timing. An amendment inserts an Explanation clause treating payment of the tax together with any interest payable under the recovery provision as effective if ... Summary
Tax payment with interest under the recovery provision counts if made before filing the return, clarifying return compliance timing.
An amendment inserts an Explanation clause treating payment of the tax together with any interest payable under the recovery provision as effective if paid on or before the date of furnishing the return, thereby clarifying the timing condition for return compliance.
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