Skip to content
ChatProjectCodes

N

Caution:

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Do not input a TC 972 reversal when adjusting the TC 971, AC 114 amount. BMF programming will systemically mark the original posting with an R to indicate the reversal once the new TC 971, AC 114 is input.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.