Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 1996-38 · 2026-10-03 edition · updated 2026-10-04 · United States
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26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determina- tion of correct tax liability. (Also Part I, § 42; 1.42–14.)
Rev. Proc. 96–46
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