SECTION 13. FOR FURTHER
Internal Revenue Bulletin 2014-3 · 2026-10-03 edition · updated 2026-10-04 · United States
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26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability (Also: Part I, Sections 47 and 704; 1.46–3, 1.704–1.)
Rev. Proc. 2014–12
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