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Introduction

SECTION 5. DRAFTING

Internal Revenue Bulletin 2017-7 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Melinda E. Harvey of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure contact Melinda E. Harvey at (202) 317-6934 (not a toll free number).

26 CFR. 1.61–12; Income from discharge of indebt- edness.(Also Part III, §§ 61; 1.6050P–1.)

Rev. Proc. 2017–24

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