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Introduction

SECTION 11. DRAFTING

Internal Revenue Bulletin 2001-51 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Neil D. Shepherd of the Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), IRS. However, other personnel from the IRS and Treasury Department participated in its development. For further information regarding this revenue procedure, call (202) 622–6040 (not a toll-free number.)

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▸Contents — Internal Revenue Bulletin 2001-51

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