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Rev. Proc. 2021-48

SECTION 6. DRAFTING

Internal Revenue Bulletin 2021-49 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this revenue procedure are Morgan Lawrence and Charles Gorham of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding

this revenue procedure, please contact Morgan Lawrence at (202) 317-7011 (not a toll-free number).

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determina- tion of correct tax liability. (Also Part I, §§ 704, 705, 1502; 1.1502- 32.)

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▸Contents — Internal Revenue Bulletin 2021-49
Internal Revenue Bulletin 2021-49

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