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Introduction

SECTION 8. PAPERWORK

Internal Revenue Bulletin 2013-28 · 2026-10-03 edition · updated 2026-10-04 · United States

REDUCTION ACT

The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget (OMB) in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545–1522. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.

The collections of information in this revenue procedure are in section 5. This information is required and will be used to determine whether a taxpayer would qualify for a letter ruling on part of an inte

2013–28 I.R.B. 59 July 8, 2013

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