SECTION 5. CONTACT
Internal Revenue Bulletin 2021-27 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is Ronald M. Gootzeit of the Office of Associate Chief Counsel (International). For further information regarding the issues described in this notice, contact Mr. Gootzeit at (202) 317-6937 (not a toll-free number).
26 CFR 1.168(i)-4: Changes in use. (Also Part I, §§ 163(j), 168, 446; 1.446-1, 1.163(j)-9.)
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