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Introduction

SECTION 5. DRAFTING

Internal Revenue Bulletin 2013-47 · 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 tollfree call).

November 18, 2013 544 Bulletin No. 2013–47

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