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Notice 2025-46

SECTION 8. DRAFTING AND

Internal Revenue Bulletin 2025-43 · 2026-10-03 edition · updated 2026-10-04 · United States

CONTACT INFORMATION

The principal authors of this notice are William W. Burhop, Alana V. Dagher, and John B. Lovelace, each of the Office of the Associate Chief Counsel (Corporate). Other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice, please contact William W. Burhop at (202) 317-5363, Alana V. Dagher at (202) 317-5024, or John B. Lovelace at (202) 317-5363 (not toll-free numbers).

Substantial Improvement of Property in Rural Areas

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▸Contents — Internal Revenue Bulletin 2025-43

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