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Introduction

SECTION 9. DRAFTING

Internal Revenue Bulletin 2011-25 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this Revenue Procedure is Melinda Williams of the Exempt Organizations, Tax Exempt and Government Entities Division. For further information regarding this notice, contact Ms. Williams at 202–283–9467 (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 §§ 362, 1.362–1, 351, 1.351–3, 1.358–6.)

Basis In Stock Acquired In Transferred Basis Transactions

Rev. Proc. 2011–35

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▸Contents — Internal Revenue Bulletin 2011-25
Internal Revenue Bulletin 2011-25

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