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Introduction

SECTION 7. DRAFTING

Internal Revenue Bulletin 2014-53 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Leni C. Perkins of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure contact Ms. Perkins on (202) 317-6942 (not a toll free number).

Barbados Belgium Bermuda Brazil British Virgin Islands Bulgaria Canada Cayman Islands China Colombia Costa Rica Croatia Curacao Cyprus Czech Republic Denmark Dominica Dominican Republic Egypt Estonia Finland France Germany Gibraltar Greece Grenada Guernsey Guyana Honduras Hong Kong Hungary Iceland India Indonesia Ireland Isle of Man Israel Italy Jamaica Japan Jersey Kazakhstan Korea (South) Latvia Liechtenstein

Lithuania Luxembourg Malta Marshall Islands Mauritius Mexico Monaco Morocco Netherlands Netherlands island territories: Bonaire, Saba, and St. Eustatius

New Zealand Norway Pakistan Panama Peru Philippines Poland Portugal Romania Russian Federation Slovak Republic Slovenia South Africa Spain Sri Lanka St. Maarten (Dutch part) Sweden Switzerland Thailand Trinidad and Tobago Tunisia Turkey Ukraine United Kingdom Venezuela

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