Notice 2021-52 is superseded.
Internal Revenue Bulletin 2022-41 · 2026-10-03 edition · updated 2026-10-04 · United States
DRAFTING INFORMATION
The principal author of this notice is Knolan Smith of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice contact Mr. Smith at (202) 3177005 (not a toll-free number).
Bulletin No. 2022–41 281 October 11, 2022
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, §§ 368, 1361, 1362, 6001, 6037, 6062, 7701; 1.1361-1, 1.1361-3, 1.1361-5, 1.1362-4, 1.1362-6, 1.1378-1, 1.6001-1, 1.6037-1, 301.9100-3)
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