SECTION 5. DRAFTING
Internal Revenue Bulletin 2016-51 · 2026-10-03 edition · updated 2026-10-04 · United States
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INFORMATION
The principal author of this revenue procedure is Sharon Y. Horn of the Office
of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure contact Ms. Horn at (202) 317-4426 (not a toll free number).
Bulletin No. 2016–51 859 December 19, 2016
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