CCA 201310037
Limitations on Credit or Refund (Barred v. Not Barred)
ID: CCA_2012072510264026 Number: 201310037
Release Date: 3/8/2013
Office: ---
UILC: 6511.00-00
From: ---
Sent: Wednesday, July 25, 2012 10:26:50 AM
To: ---
Cc:
Subject: RE: IRC 6511
Yes it has. I couldn't find anything that would suggest there is an exception.
Source: view the official PDF
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