bulletin Internal Revenue›Introduction
Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 1999-17 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, section 6511.)
Rev. Proc. 99–21
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