SECTION 12. OTHER RELIEF
Internal Revenue Bulletin 2007-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Under the authority granted in § 42(n) and in accordance with § 1.42–13(a), the Service will consider granting relief similar to that described in sections 5.02, 5.03, 7.01, or section 11 of this revenue procedure for situations that are brought to its attention and not covered by this revenue procedure.
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