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PART I. INTRODUCTION TO EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM

SECTION 1. PURPOSE AND OVERVIEW

Internal Revenue Bulletin 2016-42 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Purpose..............................................................................................................................................................................469 .02 General principles underlying EPCRS.............................................................................................................................469 .03 Overview...........................................................................................................................................................................469

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▸Contents — Internal Revenue Bulletin 2016-42
Internal Revenue Bulletin 2016-42

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