Internal Revenue Manual, 4.10.7.2.3.4 Internal Revenue Manual, 4.10.7.2.3.4 Internal Revenue Manual, 4.10.7.2.3.1 Internal Revenue Manual, 4.10.7.2.3.1 Internal Revenue Manual, 4.10.7.2.3.4 Internal Revenue Manual, 4.10.7.2.3.1 Internal Revenue Manual, 4.10.7.2.3.4 Internal Revenue Manual, 4.10.7.2.3.1 Internal Revenue Manual says in section 4.10.7.2.8 Internal Revenue Manual, 4.10.7.2.3.1 Internal Revenue Manual, 4.10.7.2.3.1 Internal Revenue Manual, 4.10.7.2.3.4 Internal Revenue Manual, 4.10.7.2.3.4 Internal Revenue Manual - 4.10.7 Issue Resolution Internal Revenue Manual, 4.10.7.2.3.4 www.irs.gov/irm/part4/irm_04-010-007.html#d0e40 Internal Revenue Manual, 4.10.7.2.3.4 IRM 4.10.7.2.8 Internal Revenue Manual section 4.10.7.2.9.8