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SEC. 6. DRAFTING INFORMATION

Internal Revenue Bulletin 2001-46 · 2026-10-03 edition · updated 2026-10-04 · United States

The principal author of this revenue procedure is Willie Armstrong, Jr. of the Office of Associate Chief Counsel, Procedure & Administration (Administrative Provisions & Judicial Practice Division).

For further information regarding this revenue procedure, contact Branch 2 of the Administrative Provisions & Judicial Practice Division at (202) 622-4940 (not a toll-free call).

2001–46 I.R.B. 493 November 13, 2001

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