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SECTION 7. DRAFTING

Internal Revenue Bulletin 2012-49 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Skyler K. Bradbury of the Office of the Associate Chief Counsel, Procedure and Administration. For further information regarding this revenue procedure, contact Elizabeth Cowan at (202) 622–4940 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters. (Also: Part I, Sections 846; 1.846–1.)

Rev. Proc. 2012–44

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▸Contents — Internal Revenue Bulletin 2012-49

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