RR- 2019-09, active conduct of a trade or business requirement under IRC 355(a)(1)(C) and (b)

Internal Revenue Service (IRS) sent this bulletin at 03/21/2019 02:05 PM EDT

IRS GuideWire

March 21, 2019

News Essentials

IRS Resources

Compliance & Enforcement

Contact My Local Office

Filing Options

Forms & Instructions

Frequently Asked Questions

News

Taxpayer Advocate

Where to File

Issue Number: RR-2019-09

Inside This Issue

Revenue Ruling 2019-09 suspends two 1957 revenue rulings pending completion of a study regarding the active conduct of a trade or business requirement under sections 355(a)(1)(C) and (b)).

Revenue Ruling 2019-09 will be publish in IRB 2019-14 on Monday, 04/01/2019.

Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the Internal Revenue Service (IRS).