| §3.1 |
Private Letter Rulings and General Information Letters |
| §3.2 |
Offsets and Application of Credits and Payments to Liabilities; Unjust Enrichment |
| §3.3 |
Contract Examination Program |
| §3.4 |
Tax Refunds for Wages Paid to an Employee Receiving Financial Assistance |
| §3.5 |
Waiver of Penalty or Interest |
| §3.6 |
Subpoenas of Third-Party Record Keepers |
| §3.7 |
Successor Liability: Liability Incurred by Purchase of a Business |
| §3.8 |
Informant's Recovery Payment Limitations |
| §3.9 |
Electronic Filing of Returns and Reports; Electronic Transfer of Certain Payments by Certain Taxpayers |
| §3.10 |
Taxpayer Bill of Rights |
