SECTION 11. DRAFTING
Internal Revenue Bulletin 2018-9 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal authors of this revenue procedure are Obinna Chukwuanu and Don Spellmann of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this revenue procedure contact Obinna Chukwuanu or Don Spellmann on (202) 317-4086 (not a toll-free number).
26 CFR 601.601: Rules and regulations. (Also Part 1, §§ 45D, 1400Z–1, 1400Z–2.)
Rev. Proc. 2018–16
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