SECTION 6. DRAFTING

INFORMATION

The principal author of this revenue procedure is Vincent Liu of the Office of the Associate Chief Counsel (Procedure & Administration). For further infor­ mation regarding this revenue proce­ dure, contact Branch 2 of Procedure and Administration at (202) 317-6844 (not a toll free number).

Expenses (for use only by Armed Forces reservists, qualified performing artists, fee-basis state or local government offi- cials, and employees with impairment-re- lated work expenses), and attach to the return. This section does not apply to club dues or to travel expenses for any non-em­ ployee accompanying the taxpayer on the trip.

(c) Fuels Credit: Complete Form 4136, Credit for Federal Tax Paid on Fuels, and attach to the return.

(d) Investment Credit: Complete Form 3468, Investment Credit, and attach to the return.