SECTION 6. DRAFTING
Internal Revenue Bulletin 2022-47 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is the Office of Associate Chief Counsel (Passthroughs & Special Industries). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice, call the energy security guidance contact number at (202) 317-5254 (not a toll-free number).
November 21, 2022 486 Bulletin No. 2022–47
26 CFR § 601.201: Rulings and determination letters. (Also Part I, §§ 401; 1.401(b)-1; 403(b).)
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