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Introduction

SECTION 9. RELATIONSHIP WITH

Internal Revenue Bulletin 2018-23 · 2026-10-03 edition · updated 2026-10-04 · United States

§ 7428

.01 Application of § 7428 .

Section 7428 creates a remedy in the form of access to declaratory judgment procedures, in part, for cases involving a determination by the IRS with respect to

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▸Contents — Internal Revenue Bulletin 2018-23

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