Rev. Proc. 92-31 is modified and superseded.
SECTION 8. DRAFTING
Internal Revenue Bulletin 2019-48 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is YoungNa Lee of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure contact Ms. Lee on (202) 317-4137 (not a toll-free number).
November 25, 2019 1216 Bulletin No. 2019–48
Get a plain-English answer with a citation back to this text.
Ask AI about this code