Rev. Proc. 64-42
Rev. Proc. 64-42; 1964-2 C.B. 973
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Citations: Rev. Proc. 64-42; 1964-2 C.B. 973
Obsoleted by Rev. Proc. 72-56
Section 147.4-1 of the temporary regulations relating to the Interest Equalization Tax Act, Public Law 88-563, approved September 2, 1964, page 615, this Bulletin, prescribes the manner and time of filing Form 3779, Notice of Acquisition of Original or New Canadian Stock or Debt Obligation.
With respect to acquisitions of original or new Canadian stock or debt obligations made on or before October 1, 1964, the required notice on Form 3779 will be accepted as timely filed if filed on or before October 19, 1964.
1 Based on Technical Information Release 637, dated September 30, 1964.
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