Section 9. DRAFTING INFORMATION
Internal Revenue Bulletin 2006-40 · 2026-10-03 edition · updated 2026-10-04 · United States
The principal author of this notice is William F. Conroy of the Office of Associate Chief Counsel (Procedure & Administration). For further information regarding this notice, contact William F. Conroy at (202) 622–3620 (not a toll-free call).
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of tax liability.
Rev. Proc. 2006–39
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