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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2008-29 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any issuer of one or more contracts that qual

procedure, contact Branch 4 of that office at (202) 622–3970 (not a toll-free call).

26 CFR 301.7121–1: Closing agreements. (Also Part I, Section 7702.)

Rev. Proc. 2008–40

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▸Contents — Internal Revenue Bulletin 2008-29
Internal Revenue Bulletin 2008-29

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