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Introduction

SECTION 6. EFFECT OF

Internal Revenue Bulletin 2008-46 · 2026-10-03 edition · updated 2026-10-04 · United States

ADDITIONAL GUIDANCE

If additional guidance is issued under Act section 114, taxpayers will be permitted to amend timely filed claims. If the amendment occurs within the period specified in such additional guidance, the amended claim will be treated as a timely filed claim.

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▸Contents — Internal Revenue Bulletin 2008-46
Internal Revenue Bulletin 2008-46

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