Mitigation Provision
Mitigation Provision means:
a provision that allows correction of an error in a closed year even though the statute of limitations has run out for that year. IRC (check if this IRC provision is current here) § 1311.
Mitigation Provision means:
a provision that allows correction of an error in a closed year even though the statute of limitations has run out for that year. IRC (check if this IRC provision is current here) § 1311.
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