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

If the reply was received after the normal or extended Return Due Date, overlay the RET-PROC-DT> field with the received date of the reply to set a new 45-day interest-free period.

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

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