Example:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
A TC 670 DPC 64 posted to a module without a TC 971 AC 114 and/or TC 76X CRN 263
Research indicates there was a Section 965 inclusion/election on a preceding tax period and the liability has not been full paid
Transfer the credit to the inclusion year or triggering event year module using CC ADD24.
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