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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2011-18 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a taxpayer that—

(1) pays or incurs a success-based fee for services performed in the process of investigating or otherwise pursuing a transaction described in § 1.263(a)–5(e)(3); and

(2) makes the safe harbor election described in section 4 of this revenue procedure.

2011–18 I.R.B. 746 May 2, 2011

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Internal Revenue Bulletin 2011-18

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