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Introduction

SECTION 7. DRAFTING

Internal Revenue Bulletin 2014-9 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Alan S. Williams of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure contact Alan S. Williams at 202-317-5100 (not a toll free number).

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.

Rev. Proc. 2014–20

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▸Contents — Internal Revenue Bulletin 2014-9

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