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Introduction

SECTION 2. BACKGROUND

Internal Revenue Bulletin 2006-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Prior to the enactment of the Internal Revenue Service Restructuring and Reform Act of 1998, P.L. 105–206, 112 Stat. 685 (1998 IRS Restructuring Act), procedures did not exist for an issuer to appeal a Proposed Adverse Determination by the Service that the interest on an issue

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▸Contents — Internal Revenue Bulletin 2006-42
Internal Revenue Bulletin 2006-42

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