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bulletin›Rev. Proc. 88-23 provided additional

SEC. 10. AUTHORIZED

Internal Revenue Bulletin 2000-35 · 2026-10-03 edition · updated 2026-10-04 · United States

REPRESENTATIVE

In any situation covered by this revenue procedure in which a person acts for or is designated as a legal representative of either a transferor or a transferee, such person must be authorized to so act by a power of attorney on file with the Commissioner. Form 2848 may be used for this purpose.

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▸Contents — Internal Revenue Bulletin 2000-35
Internal Revenue Bulletin 2000-35

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