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Internal Revenue Bulletin 2015-15 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9718, page 866. This NPRM relates to the exception to the general three-year period of limitations on assessment under section 6501(c)(10) of the Internal Revenue Code (Code) for listed transactions that a taxpayer failed to disclose as required under section 6011.

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▸Contents — Internal Revenue Bulletin 2015-15

Internal Revenue Bulletin 2015-15

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