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Introduction

SECTION 16. DRAFTING

Internal Revenue Bulletin 2007-25 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Michael Hara of the Office of Associate Chief Counsel (Procedure and Administration). Mr. Hara may be contacted at (202) 622–4910 (not a toll-free number).

26 CFR 601.201: Rulings and determination letters. (Also Part I, § 102.)

Rev. Proc. 2007–39

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