bulletin Internal Revenue›Introduction
SEC. 6. DRAFTING INFORMATION
Internal Revenue Bulletin 1998-52 · 2026-10-03 edition · updated 2026-10-04 · United States
The principal author of this revenue procedure is Marc C. Porter of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Porter on (202) 622-4940 (not a tollfree call).
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, Sections 62, 162, 274, 1016; 1.62–2, 1.162–7, 1.274–5T, 1.274(d)–1T, 1.1016–3.)
Rev. Proc. 98–63
Get a plain-English answer with a citation back to this text.
Ask AI about this code