Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2010-36 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, §§ 860D, 860G, 1001; 1.860G–2, 1.1001–3.)
Rev. Proc. 2010–30
Get a plain-English answer with a citation back to this text.
Ask AI about this code