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Introduction

SECTION 8. DRAFTING

Internal Revenue Bulletin 2006-24 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Grid R. Glyer of the Office of Associate Chief Counsel (Corporate). For further information regarding this revenue procedure, contact Grid R. Glyer at (202) 622–7930 (not a toll-free call).

modify Rev. Proc. 89–56 and Rev. Proc. 90–39 to reflect revisions to §§ 1.1502–13 and 1.1502–33 of the Income Tax Regulations. Until these revenue procedures are so modified, taxpayers should continue to apply the provisions of both revenue procedures in a manner that reflects the approach in the applicable regulations.

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▸Contents — Internal Revenue Bulletin 2006-24

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