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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2014-37 · 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: Part I, §§ 42 and 142; 1.42–5, 1.42–6, 1.42–13, 1.42–14.)

Rev. Proc. 2014–49

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▸Contents — Internal Revenue Bulletin 2014-37
Internal Revenue Bulletin 2014-37

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