bulletin Internal Revenue›Rev. Proc. 90-63, 1990-2 C.B. 664, is
SECTION 5. TERMS AND CONDITIONS OF CHANGE . . . . . . . . . . . . . 22
Internal Revenue Bulletin 1997-33 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 In general . . . . . . . . . . . . . . . . . 22
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