Skip to content

Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2014-33 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also §§ 36B, 5000A, 1.36B–2, 1.36B–2T, 1.36B–3, 1.36B–3T, 1.5000A–3.)

Rev. Proc. 2014–37

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2014-33

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.