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Introduction

SECTION 4. DRAFTING

Internal Revenue Bulletin 2006-5 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Sheldon A. Iskow of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this notice, please contact Mr. Iskow at (202) 622–4920 (not a toll-free call).

26 CFR 1.61–21: Taxation of fringe benefits. (Also Internal Revenue Code §§ 61, 280F.)

Rev. Proc. 2006–15

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