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SECTION 8. EFFECT ON OTHER
Internal Revenue Bulletin 2000-42 · 2026-10-03 edition · updated 2026-10-04 · United States
REVENUE PROCEDURES
Rev. Proc. 95–51, as clarified and modified by Rev. Proc. 98–10 and Rev. Proc. 99–45, is superseded.
DRAFTING INFORMATION
The principal author of this revenue procedure is James E. Holland, Jr. of the Tax Exempt and Government Entities Di
vision. For further information regarding this revenue procedure, call (202) 6226076 between 2:30 and 3:30 Eastern time (not a toll free number) Monday through Friday. Mr. Holland’s number is (202) 622-6730 (also not a toll free number).
26 CFR 601.201: Rulings and determination letters.
(Also Part I, § 412.)
Rev. Proc. 2000–41
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