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Introduction

SECTION 6. DRAFTING

Internal Revenue Bulletin 2013-5 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is William Ruane of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information

regarding this revenue procedure, contact Mr. Ruane at (202) 622–4920 (not a toll-free call).

2013–5 I.R.B. 449 January 28, 2013

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Internal Revenue Bulletin 2013-5

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