Skip to content
ChatProjectCodes

Introduction

SECTION 5. PROCEDURAL

Internal Revenue Bulletin 2011-36 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

This notice serves as an “administrative pronouncement” as that term is used in § 1.6662–4(d)(3)(iii) of the regulations and may be relied upon to the same extent as a revenue ruling or revenue procedure.

DRAFTING INFORMATION

The principal author of this notice is Rebecca L. Baxter of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this notice, contact Ms. Baxter at (202) 622–7117 (not a toll-free call).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2011-36
Internal Revenue Bulletin 2011-36

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.