Deficiencies and Overpayments
Section 100.9300 - Deficiencies and Overpayments (iita Section 904)Section 100.9310 - Application of Tax Payments Within Unitary Business Groups (iita Section 603)Section 100.9320 - Limitations on Notices of Deficiency (iita Section 905)Section 100.9330 - Further Notices of Deficiency Restricted (iita Section 906)