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Introduction

SECTION 4. DRAFTING

Internal Revenue Bulletin 2014-20 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Bill Ruane of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding § 223 and HSAs, contact Karen Levin at (202) 317-5500 (not a toll free number). For further information regarding the calculation of the inflation adjustments in this revenue procedure, contact Mr. Ruane at (202) 317-4718 (not a toll free number).

26 CFR 6a.103A–2: Qualified mortgage bond

Rev. Proc. 2014–31

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▸Contents — Internal Revenue Bulletin 2014-20
Internal Revenue Bulletin 2014-20

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