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PART VI. CORRECTION ON AUDIT (AUDIT CAP)

SECTION 14. AUDIT CAP SANCTION

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

.01 Determination of sanction ....................................................................................................................................................640 .02 Factors considered ................................................................................................................................................................640 .03 Transferred Assets ................................................................................................................................................................640 .04 Sanction for Nonamender Failures discovered during the determination letter application process ................................641

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

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