Definition of Essential Governmental Function Under Section 7871 and Limitation to Activities Customarily Performed by States and Local Governments

Document ID: IRS-2006-0426-0001
Document Type: Proposed Rule
Agency: Internal Revenue Service
Topics: No Topics associated with this document
Federal Register Number: E6-12884
CFR Citation: 26 CFR 1,602
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Details Information

Received Date: August 09 2006, at 07:07 AM Eastern Daylight Time
Start-End Page: 45474 - 45475
Comment Start Date: August 9 2006, at 12:00 AM Eastern Standard Time
Comment Due Date: November 7 2006, at 11:59 PM Eastern Standard Time

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