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
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