SECTION 7. DRAFTING
Internal Revenue Bulletin 2007-40 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal authors of this revenue procedure are Jonathan E. Cornwell and Steven A. Schmoll of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this revenue procedure, contact Mr. Cornwell or Mr. Schmoll at (202) 622–3050 (not a toll-free call).
Section 807.—Rules for Certain Reserves (Also §§ 805, 812, 832.)
Rev. Proc. 2007–61
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