SECTION 5. SELECTING TAXPAYERS

Internal Revenue Bulletin 2007-4 · 2026-10-03 edition · updated 2026-10-04 · United States

FOR THE PFA PROGRAM

.01 Jurisdiction of LMSB Industry Di- rector and coordination and consultation with the Associate Chief Counsel . The

A related taxpayer is one related within the meaning of section 267 or a member of an affiliated group within the meaning of section 1504 that includes the taxpayer. A predecessor is an entity for whose tax liability the taxpayer or a related taxpayer is or was primarily or secondarily liable.

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▸Contents — Internal Revenue Bulletin 2007-4

Internal Revenue Bulletin 2007-4

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