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IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

  • Interviewing Taxpayers

  • Touring IRC §42 Projects

  • Evaluating Internal Controls

  • Third Party Contacts

  • Summary

See Chapter 20 for additional audit techniques for conducting the examination of income.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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