Part III. Administrative, Procedural, and Miscellaneous
SECTION 8. APPROVAL
Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Requests for Approval.
software package developer, distributor, and/or user. The Substitute Forms Program is concerned with the prefiling quality review of the final forms output, produced by whatever means, that are expected to be processed by IRS submission centers.
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