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Introduction

SECTION 7. DRAFTING

Internal Revenue Bulletin 2017-16 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Jennifer A. Records of the Office of Associate Chief Counsel (Passthroughs & Special Industries). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice, contact Ms. Records at (202) 3176853 (not a toll-free number).

26 CFR 1.6049.00–00: Returns Relating to Pay- ments of Interest (Also: 1.3406.07–00 Exceptions to Backup With- holding)

Rev. Proc. 2017–31

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▸Contents — Internal Revenue Bulletin 2017-16
Internal Revenue Bulletin 2017-16

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