Part III
Internal Revenue Bulletin 2023-48 · 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, §§ 6011, 6662, 6662A, 6707A; 1-6011-4.)
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