Skip to content

Introduction

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.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2007-31

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.