Skip to content

Introduction

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

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

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2016-32

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.