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Introduction

SECTION 6. DRAFTING

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

INFORMATION

The principal author of this revenue procedure is Teresa Dondlinger Trissell of the Office of Associate Chief Counsel (Procedure & Administration). For further information regarding this revenue procedure, contact William Beard at (202) 622–3620 (not a toll-free call).

this notice, contact Melissa Segal at (202) 622–7950 (not a toll-free call).

26 CFR § 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also: 26 C.F.R. § 301.6402–2: Claims for credit or refund.)

Rev. Proc. 2010–27

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