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PART IV. SELF-CORRECTION (SCP)

SECTION 9. SELF-CORRECTION OF SIGNIFICANT OPERATIONAL FAILURES

Internal Revenue Bulletin 2018-42 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Requirements.........................................................................................................................................................................631 .02 Correction period ..................................................................................................................................................................631 .03.Substantial completion of correction....................................................................................................................................632 .04 Examples...............................................................................................................................................................................632

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▸Contents — Internal Revenue Bulletin 2018-42
Internal Revenue Bulletin 2018-42

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