Part IV. Applicable Federal Interest Rates.
SECTION 4. DRAFTING
Internal Revenue Bulletin 2014-5 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this Notice is Zoran Stojanovic of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this Notice, contact Mr. Stojanovic at (202) 317-6980 (not a toll-free number).
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also: Part 1, §§ 6662, 6694, 1.6662–4, 1.6694–2)
Rev. Proc. 2014–15
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