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Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns

Section 01 Data-Entity and Miscellaneous Information

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

Section 01 contains entity data, fields for codes, received date, and miscellaneous information.

Error Record Format-Section 01

Section 01 contains the following fields

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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