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Introduction

SECTION 9. DRAFTING

Internal Revenue Bulletin 2012-14 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Kathleen Reed of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Patrick Clinton of the Office of Associate Chief Counsel (Income Tax & Accounting) at (202) 622–4930 (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 I, §§ 280F; 1.280F–7.)

Rev. Proc. 2012–23

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▸Contents — Internal Revenue Bulletin 2012-14
Internal Revenue Bulletin 2012-14

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