SECTION 10. EFFECT ON OTHER
Internal Revenue Bulletin 2011-42 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 2010–39 is modified and amplified and, as modified and amplified, is superseded.
DRAFTING INFORMATION
The principal author of this revenue procedure is Eric D. Brauer of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Brauer at (202) 622–4970 (not a toll-free call) or the individual identified in the most recent annual per diem notice.
26 CFR 601.105. Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, §§ 2053, 6402; 20.2053–1; 301.6402–2.)
Rev. Proc. 2011–48
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