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

If the overpayment is not exact but is equal to any combination of these credits within $10.00 before penalty and interest, release the credit and apply Label 22.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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