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Introduction

SECTION 6. Drafting Information

Internal Revenue Bulletin 2008-42 · 2026-10-03 edition · updated 2026-10-04 · United States

The principal author of this notice is Timothy L. Jones, of the Office of Associate Chief Counsel (Financial Institutions and Products). However, other personnel from the IRS and the Treasury Department participated in its development. For further information regarding this notice, contact Mr. Jones at (202) 622–3980 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters. (Also: Part I, §§ 409A; 1.409A–1.)

Rev. Proc. 2008–61

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