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Introduction

SECTION 6. DRAFTING

Internal Revenue Bulletin 2010-49 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is David McDonnell of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this revenue procedure, contact Mr. McDonnell at (202) 622–3040 (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, §§ 118, 362.)

Rev. Proc. 2010–46

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▸Contents — Internal Revenue Bulletin 2010-49

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