IRS Private Letter Ruling for HOA Homeowners Association
Dec 12, 2011OUTCOME: IRS granted extension of time for making the elections required on Forms 1120-H
Requesting an extension of time under § 301.9100-1 of the Procedure and Administration Regulations to make an election to be treated as a homeowners association under § 528 of the Internal Revenue Code ... for prior taxable years. See Private Letter Ruling Number: 201210007
