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Rev. Proc. 2025-7 is superseded.

SECTION 7. DRAFTING

Internal Revenue Bulletin 2026-2 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

This revenue procedure was compiled by James Kostura of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure contact Mr. Kostura at (202) 317-3800 (not a toll-free number).

Bulletin No. 2026–2 319 January 5, 2026

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▸Contents — Internal Revenue Bulletin 2026-2

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