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Introduction

SECTION 7. DRAFTING

Internal Revenue Bulletin 2014-3 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this revenue procedure are Allison R. Carmody and Joseph R. Worst of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this revenue procedure contact Allison R. Carmody or Joseph R. Worst at (202) 317-5279 (not a toll free call).

Rev. Proc. 2014–13

FFI Agreement for Participating FFI and Reporting Model 2 FFI

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▸Contents — Internal Revenue Bulletin 2014-3

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