PART IV. SELF-CORRECTION (SCP)
SECTION 8. SELF-CORRECTION OF INSIGNIFICANT OPERATIONAL FAILURES
Internal Revenue Bulletin 2002-29 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Requirements ............................................................................................................................................................p. 144 .02 Factors .......................................................................................................................................................................p. 144 .03 Multiple failures ....................................................................................................................................................... p. 145 .04 Examples ....................................................................................................................................................................p. 145
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