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Introduction

SECTION 6. DRAFTING

Internal Revenue Bulletin 2018-31 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Meghan M. Howard of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice contact Ms. Howard at (202) 317-5279 (not a toll-free number).

[26 CFR 1.6033–2]: Returns by exempt organiza- tions and returns by certain non-exempt organiza- tions (Also: §§ 6001, 6033, and § 1.6001–1)

Rev. Proc. 2018–38

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