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PART IV. SELF-CORRECTION (APRSC)

SECTION 9. SELF-CORRECTION OF SIGNIFICANT OPERATIONAL FAILURES

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

.01 Requirements. .02 Correction period. .03 Substantial completion of correction. .04 Example.

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

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