SECTION 16. EFFECT ON OTHER

DOCUMENTS

.01 This revenue procedure in conjunction with Rev. Proc. 2015–14 amplifies, clarifies, and modifies Rev. Proc. 2011–14. Rev. Proc. 2011–14 as amplified, clarified, and modified is superseded in part. The second sentences of sections 14.01 and 14.02, and sections 14.04, 14.05, 14.06, and 14.07 remain in effect. All other sections of Rev. Proc. 2011–14 are superseded.

.02 Rev. Proc. 97–27 is clarified and modified and, as clarified and modified, is superseded.