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Introduction

SECTION 4. DRAFTING

Internal Revenue Bulletin 2015-45 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Linda K. Boyd of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure contact Ms. Boyd at (202) 317-6995 (not a toll free number).

26 CFR 601.201: Rulings and determination letters. (Also: Part I, Section 832, 846; 1.832–4, 1.846–1.)

Rev. Proc. 2015–54

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▸Contents — Internal Revenue Bulletin 2015-45
Internal Revenue Bulletin 2015-45

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