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

For more information see IRM 3.14.2.6.1.1.3, Name and Address, and IRM 3.14.2.7.5, Entity Adjustments.

Route major entity changes to Entity Control for necessary action using local control procedures.

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

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