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Part IV. Applicable Federal Interest Rates.

SECTION 5. TRANSFERRING THE

Internal Revenue Bulletin 1996-2 · 2026-10-03 edition · updated 2026-10-04 · United States

ISSUE FROM EXAMINATION TO APPEALS

.01 In General .02 Examination issues Notice of Pro posed Adjustment (Form 5701) .03 Taxpayer response to Form 5701 .04 Early referral file sent to Appeals

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▸Contents — Internal Revenue Bulletin 1996-2

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