Versions of See prior versions of a law on LawServer 2024 26 CFR 601.105 – Examination of returns and claims for refund, credit or abatement; determination of correct tax liability 2023 26 CFR 601.105 – Examination of returns and claims for refund, credit or abatement; determination of correct tax liability 2022 26 CFR 601.105 – Examination of returns and claims for refund, credit or abatement; determination of correct tax liability 2021 26 CFR 601.105 – Examination of returns and claims for refund, credit or abatement; determination of correct tax liability 2020 26 CFR 601.105 – Examination of returns and claims for refund, credit or abatement; determination of correct tax liability 2019 26 CFR 601.105 – Examination of returns and claims for refund, credit or abatement; determination of correct tax liability 2016 26 CFR 601.105 – Examination of returns and claims for refund, credit or abatement; determination of correct tax liability 2015 26 CFR 601.105 – Examination of returns and claims for refund, credit or abatement; determination of correct tax liability 2014 26 CFR 601.105 – Examination of returns and claims for refund, credit or abatement; determination of correct tax liability