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SECTION 11. EFFECT ON OTHER

Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Rev. Proc. 87–32 is modified, amplified, and superseded.

DRAFTING INFORMATION

The principal author of this revenue procedure is Roy A. Hirschhorn of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Roy A. Hirschhorn at (202) 6224960 (not a toll-free call).

26 CFR 601.106: Appeals functions. (Also Part I, §§ 4083, 6715; 48.4083–1.)

Rev. Proc. 2001–33

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