PART VI. CORRECTION ON AUDIT (AUDIT CAP)
SECTION 14. AUDIT CAP SANCTION
Internal Revenue Bulletin 2016-42 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Determination of sanction ................................................................................................................................................495 .02 Factors considered ............................................................................................................................................................495 .03 Transferred Assets ............................................................................................................................................................496 .04 Sanction for Nonamender Failures discovered during the determination letter application process ............................496
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