PART IV. SELF-CORRECTION (SCP)
SECTION 8. SELF-CORRECTION OF INSIGNIFICANT OPERATIONAL FAILURES
Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Requirements ................................................................................................................................................ 1063 .02 Factors ......................................................................................................................................................... 1063 .03 Multiple failures ........................................................................................................................................... 1064 .04 Examples ...................................................................................................................................................... 1064
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