SECTION 10. DRAFTING
Internal Revenue Bulletin 2023-18 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal authors of this revenue
procedure are Natasha Mulleneaux and Merrill Feldstein of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding
this revenue procedure, contact Hyowon Lee or Merrill Feldstein at 202-317-5100 (not a toll-free number).
May 1, 2023 826 Bulletin No. 2023–18
APPENDIX A—UNIT OF PROPERTY AND MAJOR COMPONENT DEFINITIONS FOR NON-LINEAR PROPERTY
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