SECTION 7. DRAFTING
Internal Revenue Bulletin 2018-36 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Kathleen Herrmann of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this revenue procedure or submissions under Rev. Proc. 2017–41, contact Employee Plans at (513) 975-6319 (not a toll-free number).
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability.
Rev. Proc. 2018–43
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