PART IV. SELF-CORRECTION (SCP)
SECTION 8. SELF-CORRECTION OF INSIGNIFICANT OPERATIONAL FAILURES
Internal Revenue Bulletin 2018-42 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Requirements.........................................................................................................................................................................631 .02 Factors...................................................................................................................................................................................631 .03 Multiple failures....................................................................................................................................................................631 .04 Examples...............................................................................................................................................................................631
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