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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2011-24 · 2026-10-03 edition · updated 2026-10-04 · United States

on assessment under § 6501(a) has lapsed for any taxable year that would be affected by the requested late election. Rev. Proc. 2011–1, 2011–1 I.R.B. 1 (or its successor) prescribes the procedural requirements for requesting a private letter ruling.

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▸Contents — Internal Revenue Bulletin 2011-24

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