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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2010-31 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure informs the trustee (or debtor in possession) representing the bankruptcy estate of the debtor of the procedure to be followed to properly request a tax refund from the Service. This revenue procedure does not apply to the filing by the trustee of an application for a tentative carryback or refund adjustment under section 6411 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2010-31
Internal Revenue Bulletin 2010-31

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