September 6,1999
REVENUE REGULATIONS NO. 12-99
SUBJECT : Implementing the Provisions of the National Internal Revenue Code of 1997 Governing the Rules on Assessment of National Internal Revenue Taxes, Civil Penalties and Interest and the Extra-judicial Settlement of a Taxpayer's Criminal Violation of the Code Through Payment of a Suggested Compromise Penalty
TO : All Internal Revenue Officers and Others Concerned
SECTION 1. Scope.— Pursuant to the provisions of Section 244 , in relation to Section 245 of...
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