Skip to content
ChatProjectCodes

Rev. Proc. 2025-2, page 118.

Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2024-2 is superseded.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2025-1
Internal Revenue Bulletin 2025-1

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.