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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2011-37 · 2026-10-03 edition · updated 2026-10-04 · United States

When permitted by the Service, taxpayers may use statistical sampling procedures to support items on their income tax returns. The Service will use the criteria set forth in Section 4 of this revenue procedure in determining whether to accept a statistical sampling estimate as adequate substantiation for a return position. Statis

tical samples that fail to meet these criteria will be rejected.

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▸Contents — Internal Revenue Bulletin 2011-37
Internal Revenue Bulletin 2011-37

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