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Introduction

SECTION 18. DRAFTING

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

INFORMATION

The principal author of this revenue procedure is David Selig of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure contact Mr. Selig at (202) 317-4137 (not a toll free number).

Bulletin No. 2014–37 539 September 8, 2014

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability.(Also Part 1, §§ 142 and 42; 1.103–8.)

Rev. Proc. 2014–50

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

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