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Introduction

SECTION 4. DRAFTING

Internal Revenue Bulletin 2013-49 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is David Remus of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure contact Mr. Remus on (202) 622-3970 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters. (Also: Part I, Section 832, 846; 1.832-4, 1.846-1.)

Rev. Proc. 2013–37

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▸Contents — Internal Revenue Bulletin 2013-49
Internal Revenue Bulletin 2013-49

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