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SECTION 5. DRAFTING

Internal Revenue Bulletin 2011-39 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Michael H. Beker of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Michael H. Beker at (202) 622–3130 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters. (Also, Part I, § 414.)

Rev. Proc. 2011–44

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