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Notice 2013-71 is modified to increase

SECTION 5. DRAFTING

Internal Revenue Bulletin 2020-22 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Justin O. Kellar of the Office of Associate Chief Counsel (Corporate). For further information regarding this revenue procedure, contact Justin O. Kellar on (202) 317-6847 (not a toll-free number).

26 CFR 601.601 Rules and regulations. (Also: §§ 147, 1.147(f)-1)

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▸Contents — Internal Revenue Bulletin 2020-22

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