26 CFR 601.105 : Examination of returns and claims for refund , credit , or abatement; determination of cor rect tax liabilit y. (Also Part I , sections 6212; 301.62121)
Rev. Proc. 9854
SECTION 1. PURPOSE This revenue procedure provides taxpayers with instructions for entering into an agreement with the Internal Revenue Service under § 6212(d) of the Internal Revenue Code to rescind a notice of deficiency. This...
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