Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2018-40 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR § 601.105: Examination of returns and claims for refund, credit or abatement; determina- tion of correct tax liability. (Also: Part 1, §§ 856, 951, 951A, 986, 1291, 1293, 1296)
Rev. Proc. 2018–48
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