Skip to content
ChatProjectCodes

Introduction

SECTION 4. EXCLUSIONS

Internal Revenue Bulletin 2016-15 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Section 3 does not apply to cases docketed under section 6015(e)(1)(A)(i)(II), section 6110, sections 6320 and 6330, section 6404, section 7428, section 7476, section 7477, section 7478, section 7479, and section 7623 of the Internal Revenue Code. For cases docketed under section 6213(a), section 3 does not apply to section 6015 relief raised for the first time in the petition.

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2016-15
Internal Revenue Bulletin 2016-15

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.