PART VI. CORRECTION ON AUDIT (AUDIT CAP)
SECTION 14. AUDIT CAP SANCTION
Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Determination of sanction ........................................................................................................................... 1071 .02 Factors considered . ..................................................................................................................................... 1071 .03 Transferred Assets ........................................................................................................................................ 1071
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