Treasury Decision 8808 - Modifications and Additions to the Unified Partnership Audit Procedures

Par. 3. Section 301.6103(j)(1)–1T is (xix) Principal industrial activity code, Approved December 29, 1998.added to read as follows: including the business description;Donald C. Lubick,(xx) Total number of documents and§301.6103(j)(1)–1T Disclosure of return Assistant Secretary of the total amount reported on the Forminformation to officers and employees of the Treasury.1096 transmitting Forms 1099-MISC;the Department of Commerce for certain(xxi) Form 941 indicator and business(Filed by the Office of the Federal Register on Janu-statistical purposes and related activitiesaddress on Schedule C; and ary 22, 1999, 8:45 a.m., and published in the issue of(temporary).(xxii) Consolidated return indicator. the Federal Register for January 25, 1999, 64 F.R.3669)(b)(4) and (5)[Reserved]. For further(a) through (b)(2)[Reserved]. For fur-guidance, see §301.6103(j)(1)–1(b)(4)ther guidance, see §301.6103(j)(1)–1(a)and (5).through (b)(2).(b)(6)(i) Officers or employees of the Section 6221.—Tax Treatment(b)(3) Officers or employees of the In-Internal Revenue Service will disclose the Determined at Partnership Levelternal Revenue Service will disclose thefollowing return information (but not in-following business related return informa-26 CFR 6221–1T: Tax treatment determined atcluding return information described intion reflected on the return of a taxpayerpartnership level (Temporary)section 6103(o)(2)) reflected on the returnto officers and employees of the ...