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Introduction

SECTION 6. DRAFTING

Internal Revenue Bulletin 2009-19 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Martha S. McRee of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Martha S. McRee at (202) 622–3110 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of cor- rect tax liability. (Also Part I, §§ 172, 6411.)

Rev. Proc. 2009–26

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▸Contents — Internal Revenue Bulletin 2009-19

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