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Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2000-24 · 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, sections 6601, 6611, 6621; 301.6601–1, 301.6611–1, 301.6621–1.)
Rev. Proc. 2000–26
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