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Guide for Completing Form 8823 - page 189 / 197

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189 / 197

  • 3.

    IRC §42(j)(6).

  • 4.

    Rev. Rul. 90-60, 1990-2 C.B. 3.

  • 5.

    Rev. Proc. 99-11, 1999-2 I.R.B 14.

  • 6.

    *Rev. Proc. 2008-60, 2008-43 I.R.B.1006.*

24-6

Revised October 2009

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