Note:

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

for guidance on examining Organizations Covered by a Group Ruling see IRM 4.70.13.4.2.2.1, Organizations Covered by a Group Ruling.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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