SECTION 2. CHANGES FROM
Internal Revenue Bulletin 2015-7 · 2026-10-03 edition · updated 2026-10-04 · United States
REV. PROC. 2014–15
Editorial changes have been made throughout this revenue procedure. No substantive changes have been made. For instance, Section 1 of the revenue procedure was revised to include a nonexclusive list of examples of provisions to which this revenue procedure does not apply. This language was included in the revenue procedure in prior years, but was removed last year to make the section more concise. Because of questions regarding this change, the language is being reinserted into this year’s revenue procedure. Reinsertion of this language is editorial only and is intended to increase clarity.
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