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Part III — Request for comments

SECTION 6. DRAFTING

Internal Revenue Bulletin 2010-50 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Winston H. Douglas of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Winston H. Douglas at (202) 622–4930 (not a toll-free call).

26 CFR 601.201: Guidance on Pre-Approved Indi- vidual Retirement Arrangements (IRAs). (Also Part I, §§ 408, 408A.)

Rev. Proc. 2010–48

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