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Introduction

SECTION 4. DRAFTING

Internal Revenue Bulletin 2017-3 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is John E. Glover of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this notice contact Mr. Glover at (202) 317-6995 (not a toll-free number).

26 CFR § 601.105: Examination of returns and claims for refund, credit or abatement; determina- tion of correct tax liability.

Rev. Proc. 2017–12

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▸Contents — Internal Revenue Bulletin 2017-3

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