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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 1997-12 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determina- tion of correct tax liability.

Rev. Proc. 97–21

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▸Contents — Internal Revenue Bulletin 1997-12
Internal Revenue Bulletin 1997-12

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