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Introduction

SECTION 4. DRAFTING

Internal Revenue Bulletin 2011-22 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Bill Ruane of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding § 223 and HSAs, contact Leslie Paul at (202) 622–6080 (not a toll-free call). For further information regarding the calculation of the inflation adjustments in this revenue procedure, contact Mr. Ruane at (202) 622–4920 (not a toll-free call).

26 CFR 601.602: Tax forms and instructions. (Also: Part 1, §§ 1, 223.)

Rev. Proc. 2011–32

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