Guidance

Guidance includes guidance published in the Federal Register or Internal Revenue Bulletin, as well as administrative guidance such as forms, instructions, publications, or other guidance on the irs.gov website.
includes guidance published in theFederal Registeror Internal Revenue Bulletin, as well as administrative guidance such as forms, instructions, publications, or other guidance on theirs.govwebsite.

Source

26 CFR § 301.7705-1


Scoping language

None
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