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SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-30 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure prescribes the procedure to be followed with respect to the claiming of any setoffs (hereinafter “§ 482 setoffs”) to adjustments proposed by the Commissioner pursuant to § 482 of the Internal Revenue Code (“Code”). Rev. Proc. 70–8, modified.

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▸Contents — Internal Revenue Bulletin 2005-30
Internal Revenue Bulletin 2005-30

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