§62271

1 cases·1 cited

Statute Text — 26 U.S.C. §62271

Statute text not available for this section.

1 Citing Cases

Henry & Susan F. Samueli, Petitioner 132 T.C. No. 16 · 2009

We lack jurisdiction if petitioners ' amended individual income tax return for 2003 (amended return) did not qualify under section 62271 as an administrative: adjustment request (AAR) filed .on behalf of a partner (partner AAR) .