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Introduction

SECTION 5. DRAFTING

Internal Revenue Bulletin 2010-42 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Marilyn E. Brookens of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Ms. Brookens at (202) 622–4920 (not a toll-free call.

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of cor- rect tax liability. (Also Part I, §§ 165; 1.165–7(a)(2), 1.165–7(b).)

Rev. Proc. 2010–36

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▸Contents — Internal Revenue Bulletin 2010-42
Internal Revenue Bulletin 2010-42

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