Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Before you pursue a six year statute, secure the approval of your manager and TEGEDC.
If the Form 990-T is not filed, and the criteria in item (a)(2) above are not met, the statute of limitations does not begin running.
If the trust files Form 990-T and the amount of omitted gross income from unrelated business activity is greater than 25% of the reported gross income from unrelated business activity, the statute of limitations period is six years from the date the Form 990-T return was filed.
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