SECTION 6. DRAFTING
Internal Revenue Bulletin 2006-39 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is Jeffrey Marshall of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this notice, contact Mr. Marshall at (202) 622–7287 (not a toll-free call).
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, § 42; 1.42–14.)
Rev. Proc. 2006–38
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