Skip to content
ChatProjectCodes

PART III. DEFINITIONS, CORRECTION PRINCIPLES, AND RULES OF GENERAL APPLICABILITY

SECTION 6. CORRECTION PRINCIPLES AND RULES OF GENERAL APPLICABILITY

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

.01 Correction principles; rules of general applicability .......................................................................................................478 .02 Correction principles.........................................................................................................................................................478 .03 Correction of an Employer Eligibility Failure.................................................................................................................481 .04 Correction of a failure to obtain spousal consent ...........................................................................................................481 .05 Determination letter application not permitted................................................................................................................482 .06 Special rules relating to Excess Amounts .......................................................................................................................482 .07 Rules relating to reporting plan loan failures..................................................................................................................483

October 17, 2016 466 Bulletin No. 2016–42

.08 Correction under statute or regulations............................................................................................................................484 .09 Matters subject to excise or other taxes ..........................................................................................................................484 .10 Correction for 403(b) Plans..............................................................................................................................................485 .11 Correction for SEPs and SIMPLE IRA Plans.................................................................................................................485 .12 Confidentiality and disclosure ..........................................................................................................................................486 .13 No effect on other law .....................................................................................................................................................486

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2016-42
Internal Revenue Bulletin 2016-42

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.