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Introduction

SECTION 7. DRAFTING

Internal Revenue Bulletin 2015-40 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Douglas H. Kim of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Kim at (202) 317-7005 (not a toll-free number).

October 5, 2015 474 Bulletin No. 2015–40

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