Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Partners, S corporation shareholders, beneficiaries of an estate or trust, owners of a foreign trust, or residual interest holders in a real estate mortgage investment conduit (REMIC) file Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), if they wish to report items differently than the way they were reported to them on Schedule K-1, Schedule Q, or a foreign trust statement.

Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Partners, S corporation shareholders, beneficiaries of an estate or trust, owners of a foreign trust, or residual interest holders in a real estate mortgage investment conduit (REMIC) file Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), if they wish to report items differently than the way they were reported to them on Schedule K-1, Schedule Q, or a foreign trust statement.

Publication 5710, Exempt Organizations Technical Guide TG 6 IRC 501(c)(6) Business Leagues

Publication 5710, Exempt Organizations Technical Guide TG 6 IRC 501(c)(6) Business Leagues, discusses tax exemption of business leagues, chambers of commerce, real estate boards, and boards of trade described under Internal Revenue Code (IRC) Section 501(c)(6).

Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))

Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), and Schedule M (as applicable) to report unrelated business income, figure and report unrelated business income tax liability, report proxy tax liability, claim a refund of income tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT), on undistributed long-term capital gain, request a credit for certain federal excise taxes paid or for small employer health insurance premiums paid, and report unrelated business income tax on reinsurance entities.

Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and Proxy Tax Under Section 6033(e))

Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), and Schedule M (as applicable) to report unrelated business income, figure and report unrelated business income tax liability, report proxy tax liability, claim a refund of income tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT), on undistributed long-term capital gain, request a credit for certain federal excise taxes paid or for small employer health insurance premiums paid, and report unrelated business income tax on reinsurance entities.