N-2019-43: Beginning of Construction for Sections 45 and 48; Tolling and Extension of Continuity Safe Harbor to Mitigate Significant National Security Concerns
Internal Revenue Service (IRS) sent this bulletin at 07/12/2019 11:25 AM EDT
|
News EssentialsIRS Resources |
Issue Number: N-2019-43Inside This IssueNotice 2019-43 updates and clarifies the guidance provided in prior IRS notices regarding the beginning of construction for sections 45 and 48. Specifically, the notice provides that the Continuity Safe Harbor may be tolled and extended in certain limited circumstances involving significant national security concerns. Notice 2019-43 will be in IRB: 2019-31, dated July 29, 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. |