SECTION 10. DECLARATORY
Internal Revenue Bulletin 2012-2 · 2026-10-03 edition · updated 2026-10-04 · United States
JUDGMENT PROVISIONS OF § 7428
Actual controversy involving certain issues
Exhaustion of administrative remedies
Not earlier than 270 days after seeking determination
Service must have reasonable time to act on an appeal or protest
Final determination to which § 7428 applies
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