SECTION 7. DRAFTING
Internal Revenue Bulletin 2022-14 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal authors of this revenue procedure are Johanna Som de Cerff and David White of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact Ms. Som de Cerff or Mr. White on (202) 3176980 (not a toll-free number).
26 CFR 601.601: Rules and Regulations. (Also: §§ 147, 1.147(f)-1)
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