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Introduction

SECTION 10. DRAFTING

Internal Revenue Bulletin 2011-37 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Alan S. Williams of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Alan S. Williams at 202–622–4950 (not a toll-free call).

cuit B by less than 10 percent, the costs of extending an existing circuit must be capitalized.

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▸Contents — Internal Revenue Bulletin 2011-37
Internal Revenue Bulletin 2011-37

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