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SECTION 9. DRAFTING

Internal Revenue Bulletin 2010-36 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Richard LaFalce of the Office of Associate Chief Counsel (Financial Institutions and Products). For further information, contact Mr. LaFalce at (202) 622–3930 (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 Part I, §§ 301.7701–1, 301.7701–2, 301.7701–3.)

Rev. Proc. 2010–32

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▸Contents — Internal Revenue Bulletin 2010-36

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