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Introduction

Part III

Internal Revenue Bulletin 2026-31 · 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 1, §§ 36B, 1.36B-2, 1.36B-3.)

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▸Contents — Internal Revenue Bulletin 2026-31

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