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Introduction

SECTION 8. DRAFTING

Internal Revenue Bulletin 2017-14 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this revenue procedure are David White and Timothy Jones of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure contact David White on (202) 317-4562 (not a toll-free number).

26 CFR 31.6402(a)–2. Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. (Also: 3101, 3111, 3201, 3221, 6001, 6065, and 6402)

REV. PROC. 2017–28

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