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Introduction

SECTION 8. DRAFTING

Internal Revenue Bulletin 2007-23 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION.

The principal author of this notice is Nicole R. Cimino of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this notice, contact Ms. Cimino at (202) 622–3120 (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, §§ 199; 1.199–1 through 1.199–9, 1.199–3T, 1.199–5T, 1.199–7T, 1.199–8T.)

Rev. Proc. 2007–34

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▸Contents — Internal Revenue Bulletin 2007-23
Internal Revenue Bulletin 2007-23

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