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Notice 88-59, 1988-1 C.B. 546, announced that in determining the quarterly

Part III

Internal Revenue Bulletin 2020-12 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also: Part I, Sections 6048 and 6677)

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▸Contents — Internal Revenue Bulletin 2020-12
Internal Revenue Bulletin 2020-12

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