Part IV. Items of General Interest
Internal Revenue Bulletin 2013-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Correction to Revenue Procedure 2011–42
Announcement 2013–46
This announcement contains a correction to Revenue Procedure 2011–42,
2011–37 I.R.B. 318, regarding the use and evaluation of statistical samples and sampling estimates.
In Section 2. BACKGROUND, the following reference should be added after the reference to Rev. Proc. 2007–35, and before the reference to Rev. Proc. 72–36:
Rev. Proc. 2002–55, 2002–2 C.B. 435 (permits external auditors of qualified intermediaries to use statistical sampling);
Bulletin No. 2013–48 593 November 25, 2013
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