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Introduction

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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▸Contents — Internal Revenue Bulletin 2018-9

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