SECTION 5. AMENDMENT TO
Internal Revenue Bulletin 2008-29 · 2026-10-03 edition · updated 2026-10-04 · United States
REGULATIONS
The Service and the Department of the Treasury expect to issue regulations under § 148 and § 1.148–3(i) to provide that a claim for recovery of an overpayment of rebate, penalty, or yield reduction must be filed with the Commissioner by no later than two years after the final computation date of the issue of bonds to which the refund claim relates.
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