Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2016-32 · 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 tax liability (Also: Part I §§ 355, 1.355–1)
Rev. Proc. 2016–40
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