bulletin Internal Revenue›HIGHLIGHTS OF THIS ISSUE

INCOME TAX

Internal Revenue Bulletin 2001-38 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2001–40, page 276. Refund or credit of an overassessed tax. This ruling modifies Rev. Rul. 78–127 (1978–1 C.B. 436) by clarifying when the Service allows a refund or credit of an overassessed tax. Rev. Rul. 78–127 modified.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2001-38

Internal Revenue Bulletin 2001-38

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.