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Introduction

SECTION 8. DRAFTING

Internal Revenue Bulletin 2015-15 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Rachel S. Smith of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, please contact Ms. Smith at (202) 317-6855 (not a toll-free number).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, § § 1502; 1.1502–77)

Rev. Proc. 2015–26

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▸Contents — Internal Revenue Bulletin 2015-15
Internal Revenue Bulletin 2015-15

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