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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 revenue procedure is Jonathan Carter of the Office of Associate Chief Counsel (TaxExempt and Government Entities). However, other personnel from the office of the Associate Chief Counsel (Tax-Exempt and Government Entities) participated in its development. For further information regarding this revenue procedure contact Jonathan Carter at (202) 317-5800 (not a toll-free number).

Bulletin No. 2018–31 281 July 30, 2018

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