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Abbreviations

INCOME TAX

Internal Revenue Bulletin 2014-15 · 2026-10-03 edition · updated 2026-10-04 · United States

Adequate disclosure revenue procedure (RP 15) 5, 456 Allocation of section 47 credits by a partnership to its partners

(RP 12) 3, 415 Allocation of section 752 recourse liabilities among related par ties (REG–136984–12) 2, 378 Amount of the life insurance reserves taken into account under

§ 807 of the Internal Revenue Code for variable contracts (RR 7) 9, 539 Areas in which rulings will not be issued; Associate Chief

Counsel (International) (RP 7) 1, 238

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