CCH Tax Day Report The IRS has provided guidance for interpreting the reasonable mortality charge requirement contained in Code Sec. 7702(c)(3)(B)(i) by providing safe harbors regarding taxpayers’ use of the 1980 Commissioners’ Standard Ordinary mortality and morbidity tables (1980 CSO tables), the 2001 Commissioners’ Standard Ordinary mortality and morbidity tables (2001 CSO tables), or the […]
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