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SECTION 5. EFFECT ON OTHER
Internal Revenue Bulletin 2001-22 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 2001–30 is modified.
DRAFTING INFORMATION
The principal author of this revenue procedure is David McDonnell of the Office of Associate Chief Counsel (Passthroughs and Special Industries). Other personnel from the IRS and Treasury participated in its development. For further information regarding this revenue procedure, contact Mr. McDonnell at (202) 622-3120 (not a toll-free call).
26 CFR 601.201: Rulings and determination letters. (Also Part I, Sections 25, 103, 143; 1.25–4T, 1.103–1, 6a.103A–2.)
Rev. Proc. 2001–35
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