ADMINISTRATIVE

Internal Revenue Bulletin 2011-40 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9543, page 470. Final regulations amending regulations section 301.7502–1 to provide guidance as to the only ways to establish prima facie evidence of delivery of documents that have a filing deadline prescribed by the Internal Revenue laws, absent direct proof of actual delivery.

October 3, 2011 2011–40 I.R.B.

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▸Contents — Internal Revenue Bulletin 2011-40

Internal Revenue Bulletin 2011-40

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