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Part III Administrative, Procedural, and Miscellaneous 26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also: Part I, 280F;
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Rev Proc 21 is short for Revenue Procedure 21, which is a guideline issued by the Internal Revenue Service (IRS) to provide specific instructions or rules on various tax-related matters.
Individuals or businesses who meet the criteria outlined in Rev Proc 21 are required to file it.
Rev Proc 21 can be filled out electronically or on paper, following the instructions provided by the IRS in the guideline.
The purpose of Rev Proc 21 is to ensure compliance with tax laws and regulations by providing a structured process for reporting certain information.
The specific information required to be reported on Rev Proc 21 will vary depending on the guidelines set forth by the IRS.
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