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Rev. Proc. 2021-9

SECTION 7. DRAFTING

Internal Revenue Bulletin 2021-3 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this revenue procedure are Susie Bird, Charles Gorham, Justin Grill, Bernard Harvey and Jaime Park of the Office of Associate Chief Counsel (Income Tax & Accounting) and Adrienne Mikolashek and William Kostak of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Mr. Grill at (202) 317-7003 (not a tollfree number).

January 19, 2021 488 Bulletin No. 2021–3

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▸Contents — Internal Revenue Bulletin 2021-3

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