26 C.F.R. § 301.6501(n)-3 Certain set-asides described in section 4942(g)(2).
Title 26 - Internal Revenue
Where a deficiency of tax of a private foundation results from the failure of an amount set aside by such foundation for a specific project to be treated as a qualifying distribution under section 4942(g)(2)(B)(ii)(II), such deficiency may be assessed within two years after the expiration of the period within which a deficiency may be assessed for the taxable year to which the amount set aside relates. [T.D. 7838, 47 FR 44251, Oct. 7, 1982]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Limitations
Limitations on Assessment and Collection
§ 301.6501(n)-3 Certain set-asides described in section 4942(g)(2).
