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Rev. Proc. 2023-18

SECTION 13. DRAFTING

Internal Revenue Bulletin 2023-13 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Nina Huson of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this revenue procedure, please contact Nina Huson at (202) 317-4774 (not a toll-free number).

26 CFR 1.911-2: Qualified Individuals. (Also: Part I, § 911.)

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