Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2016-11 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.601.105: Examination of returns and claims for refund, credit, or abatement; determina- tion of correct tax liability (Also: Part I, Sections 42; 1.42–5, 1.42–5T)
Rev. Proc. 2016–15
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