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

A TC 971 AC 114 in the amount of the triggered liability should be posted to the triggering event year module. If there is not a TC 971 AC 114 posted to the triggering event year module, input it.

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

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