PART III. REQUEST FOR RELIEF
Internal Revenue Bulletin 2008-35 · 2026-10-03 edition · updated 2026-10-04 · United States
A. □ The Applicant requests relief with regard to excise taxes under § 4974¶
□ □ At least one affected participant is either an owner-employee (see § 401(c)(3)),…¶
corporation, a 10 percent owner of such corporation
2008–35 I.R.B. 556 September 2, 2008
If “Yes,” the Applicant submits the following explanation for its request for relief from the § 4974 excise tax:
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