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Introduction

SECTION 6. DRAFTING

Internal Revenue Bulletin 2012-20 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Kathryn T. Holman of the Office of Chief Counsel International (International). For further information regarding this revenue procedure, contact Kathryn T. Holman at (202) 622–3840 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters. (Also: Part I, §§ 25, 103, 143.)

Rev. Proc. 2012–25

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