Subpart AA - 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)