Notice 2025-5 is superseded.
Internal Revenue Bulletin 2026-4 · 2026-10-03 edition · updated 2026-10-04 · United States
DRAFTING INFORMATION
The principal author of this notice is Christian Lagorio of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information on this notice regarding the use of an employee-provided automobile, contact Mr. Lagorio at (202) 317-7005 (not a toll-free number). For further information on this notice regarding the use of an employer-provided automobile, contact Stephanie Caden of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), at (202) 317-4774 (not a toll-free number).
Bulletin No. 2026–4 379 January 20, 2026
26 CFR 601.201: Rulings and determination letters (Also: §501; 1.501(a)-1)
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