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Introduction

SECTION 5. DRAFTING

Internal Revenue Bulletin 2014-16 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Charles J. Langley, Jr. of the Office of

Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, please contact Mr. Langley at (202) 317-6855 (not a toll-free number).

Rev. Proc. 2014–28

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