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EO - Revocations and Disqualifications - Alternative Positions

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

The UBIT issue for the open Form 990-T examination for the affected tax years should be fully developed before closing the adverse status change case (primary return)

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▸Contents — Internal Revenue Manual Part 4. Examining Process

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