SECTION 12. INTERNATIONAL ISSUES
Internal Revenue Bulletin 2002-46 · 2026-10-03 edition · updated 2026-10-04 · United States
Statute or Regulation Act Postponed 1. Sec. 482 and Treas. Reg. A claim for a setoff of a section 482 allocation by the IRS must be filed within § 1.482–1(g)(4)(ii)(C) 30 days of either the date of the IRS’s letter transmitting an examination report
with notice of the proposed adjustment or the date of a notice of deficiency.
November 18, 2002 862 2002–46 I.R.B.
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