SECTION 6. DRAFTING

Internal Revenue Bulletin 2021-15 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Bruce Chang of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Chang at (202) 317-4870 (not a tollfree number).

26 CFR 601.601: Rules and Regulations. (Also Part I, §§ 25, 143)

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▸Contents — Internal Revenue Bulletin 2021-15

Internal Revenue Bulletin 2021-15

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