eCFR :: 26 CFR 301.7623-2 -- Definitions.
https://www.ecfr.gov/current/title-26/chapter-I/subchapter-F/part-301/subpart-ECFRb6a8144588833b0/subject-group-ECFRab8d8de6db79758/section-301.7623-2
WEBInformation provided to the IRS by a whistleblower, under section 7623 and § 301.7623-1, identifies a taxpayer, describes and documents specific facts relating to the taxpayer's foreign sales in Country A, and, based on those facts, alleges that the taxpayer was not entitled to a foreign tax credit relating to its foreign sales in Country A.
DA: 24 PA: 81 MOZ Rank: 51