PART II CIRCLE SECTION›Rev. Proc. 2025-7
SECTION 7. DRAFTING
Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
This revenue procedure was compiled by Shane M. McCarrick of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure contact Mr. McCarrick at (202) 317-3800 (not a toll-free number).
Proc. 2025-1, including a discussion of the implications of any authority believed to interpret the foreign law or foreign document, such as pending legislation, treaties, court decisions, notices, or administrative decisions.
(7) The treatment or effects of hook equity, as described in section 4.02(11) of Rev. Proc. 2025-3, in this Bulletin.
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