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Introduction

SECTION 10. DRAFTING

Internal Revenue Bulletin 2014-37 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this revenue procedure are Timothy L. Jones and Spence Hanemann of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact Mr. Hanemann at (202) 317-6980 (not a toll-free number).

26 CFR 601.105.—Examination of returns and claims for refund, credit, or abatement; determina- tion of correct tax liability. (Also Part I, §§ 856(c); 1.856–3, 1.856–5.)

Rev. Proc. 2014–51

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▸Contents — Internal Revenue Bulletin 2014-37
Internal Revenue Bulletin 2014-37

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