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Introduction

SECTION 7. DRAFTING

Internal Revenue Bulletin 2014-46 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Johanna Som de Cerff of the Office of

Associate Chief Counsel (Financial Institutions & Products). For further information regarding this notice contact Johanna Som de Cerff on (202) 317-6980 (not a toll-free number).

November 10, 2014 826 Bulletin No. 2014–46

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