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26 CFR: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also: Part I, §§ 1361, 1362; , , , , , , 3
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Document Date: 2013-08-14 11:35:26

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Electing Small Business Trust / Qualified Subchapter S Trust / Business Corporation / Late S Corporation / /

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United States / /

Event

M&A / /

Organization

Service Center / Internal Revenue Service / IRS Service Center / /

Position

Secretary / Commissioner / trustee / /

PublishedMedium

the Internal Revenue Bulletin / /

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