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Introduction

SECTION 7. DRAFTING

Internal Revenue Bulletin 2014-12 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Kathleen Reed of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Patrick Clinton of the Office of Associate Chief Counsel (Income Tax & Accounting) at (202) 317-7005 (not a toll free number).

26 CFR 601.601: Rules and Regulations. (Also Part I, §§ 25, 103, 143; 1.25–4T, 1.103–1, 6a.103A–2.)

Rev. Proc. 2014–23

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▸Contents — Internal Revenue Bulletin 2014-12
Internal Revenue Bulletin 2014-12

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