SECTION 3. DRAFTING
Internal Revenue Bulletin 2026-4 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this announcement is the Office of Associate Chief Counsel (Energy, Credits, and Excise Tax). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this announcement, call (202) 317-6855 (not a toll-free call).
1 Unless otherwise specified, all “section” or “§” references are to sections of the Code.
January 20, 2026 402 Bulletin No. 2026–4
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