[4830-01-p]

Sep 25, 2012 · Rev. Rul. 99-40. Because Rev. Rul. 99-40 sets out the rules by which the IRS applies a credit elect transfer against a succeeding year’s estimated tax obligations, as of October 4, 1999, the IRS no longer accepts designations by taxpayers as to how credit elect transfers are to be applied to the subsequent year’s estimated tax liabilities. ................
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