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Part III

SECTION 9. DRAFTING

Internal Revenue Bulletin 2011-50 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Charles W. Culmer of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact Charles W. Culmer at (202) 622–3950 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part 1, §§ 165, 1.165–8(c).)

Rev. Proc. 2011–58

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▸Contents — Internal Revenue Bulletin 2011-50
Internal Revenue Bulletin 2011-50

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