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Part III - irs.gov

Part III - irs.gov

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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, § 3134; § 2301 of Public Law 116-136 . Rev. Proc. 2021-33 . SECTION 1. PURPOSE. This revenue procedure provides a …

  Abatement

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