SECTION 2. BACKGROUND - IRS tax forms
26 CFR 601.201: Rulings and determination letters. (Also Part I, Section 2010; 20.2010-2; 301.9100-3) Rev. Proc. 2017-34 . SECTION 1. PURPOSE . This revenue procedure provides a simplified method for certain taxpayers to obtain an extension of time under § 301.9100-3 of the Procedure and Administration
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