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The EPCRS and Excise Taxes
FIS Relius 
[Guidance Overview] Apr. 27, 2011 Practitioners have long recognized that EPCRS (Rev. Proc. 2008-50) provides several mechanisms to repair qualification defects. But EPCRS also provides mechanisms to abate various excise taxes in appropriate situations. Specifically, through EPCRS, it is possible to reduce or eliminate the following excise taxes[.] MORE >> |
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