RP-2025-13: Streamlined method by which taxpayers who have elected the application of the alternative tax under section 831(b)

Revenue Procedure 2025-13 provides a streamlined method by which taxpayers who have elected the application of the alternative tax under section 831(b) may obtain automatic consent of the Secretary to revoke such election by making certain representations.

WILL BE IN IRB: IRB 2025-8 DATED: 02/18/2025

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