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Introduction

SECTION 5. DRAFTING

Internal Revenue Bulletin 2013-17 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Martha M. Garcia of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Ms. Garcia 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 correct tax liability. (Also: Part I, § 911, 1.911–1.)

Rev. Proc. 2013–23

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