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PART III. DEFINITIONS, CORRECTION PRINCIPLES, AND RULES OF GENERAL APPLICABILITY

SECTION 6. CORRECTION PRINCIPLES AND RULES OF GENERAL APPLICABILITY

Internal Revenue Bulletin 1998-12 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Correction principles; rules of general applicability. .02 Correction. .03 Correction under statute or regulations. .04 Matters subject to excise taxes. .05 Confidentiality and disclosure. .06 No effect on other law.

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▸Contents — Internal Revenue Bulletin 1998-12
Internal Revenue Bulletin 1998-12

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