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Introduction

SECTION 6. DRAFTING

Internal Revenue Bulletin 2011-30 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Preston Quesenberry of the Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this notice, contact Mr. Quesenberry at (202) 622–1124 (not a toll-free call).

26 CFR 1.1035–1: Certain exchange of insurance policies. (Also § 72.)

Rev. Proc. 2011–38

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