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Introduction

SECTION 5. DRAFTING

Internal Revenue Bulletin 2006-40 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Gregory A. Spring of the Office of Chief Counsel (International). For further information regarding this revenue procedure, contact Gregory A. Spring at (202) 622–3870 (not a toll-free call), or write to the Internal Revenue Service, Office of the Associate Chief Counsel (International), Attention: CC:INTL:BR5, 1111 Constitution Avenue, N.W., IR–4554, Washington, D.C. 20224.

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▸Contents — Internal Revenue Bulletin 2006-40

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