SECTION 6. DRAFTING
Internal Revenue Bulletin 2025-48 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
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26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also: Part I, §§ 671, 677; 301.7701-2, 301.7701-4)
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