Rev. Proc. 2003-49 is modified and
SECTION 6. DRAFTING
Internal Revenue Bulletin 2014-2 · 2026-10-03 edition · updated 2026-10-04 · United States
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INFORMATION
The principal authors of this revenue procedure are David White and Timothy Jones of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure contact David White on (202) 317-6980 (not a tollfree call).
Bulletin No. 2014–2 373 January 6, 2014
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