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US law
Federal (United States)
Regulations
Title 26 CFR — Internal Revenue
Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Part 5 — TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978
Federal (United States) · Regulations
Part 5 — TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978
1 section
1 section
26 C.F.R. § 5.6411-1
Tentative refund under claim of right adjustment.