Treasury Department Proposed Rule

2016-00430: Relief From Joint and Several Liability; Correction

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Summary

This document contains corrections to a notice of proposed rulemaking (REG-134219-08) that was published in the Federal Register on Friday, November 20, 2015 (80 FR 72649). The proposed regulations are relating to relief from joint and several liability under section 6015 of the Internal Revenue Code.

The agency’s own summary, as published.

What this changes

Amends 1 part of the Code of Federal Regulations — the standing rules this notice rewrites.

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