Rev. Proc. 2026-8
Internal Revenue Bulletin 2026-4 · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. DEFINITIONS OF TERMS USED IN THIS REVENUE PROCEDURE
- SECTION 4. REQUIREMENTS TO OBTAIN AND MAINTAIN A GROUP EXEMPTION LETTER
- SECTION 5. CONSIDERATION OF GROUP APPLICATIONS
- SECTION 6. INSTRUCTIONS FOR SUBMITTING A GROUP APPLICATION
- SECTION 7. INFORMATION REQUIRED TO MAINTAIN A GROUP EXEMPTION LETTER
- SECTION 8. TERMINATION OF, OR REMOVAL FROM, THE GROUP EXEMPTION LETTER
- SECTION 9. EFFECT OF NON-ACCEPTANCE, NON-ISSUANCE, TERMINATION, OR REMOVAL
- SECTION 10. EFFECTIVE DATE OF EXEMPTION
- SECTION 11. DECLARATORY JUDGMENT PROVISIONS OF § 7428
- SECTION 12. APPLICABILITY
- SECTION 13. PAPERWORK REDUCTION ACT
- SECTION 14. EFFECT ON OTHER REVENUE PROCEDURES
- SECTION 15. EFFECTIVE DATE
- SECTION 16. DRAFTING INFORMATION
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. DEFINITIONS OF
- SECTION 4. REQUIREMENTS TO
- SECTION 5. CONSIDERATION OF
- SECTION 6. INSTRUCTIONS
- SECTION 7. INFORMATION
- SECTION 10. EFFECTIVE DATE OF
- SECTION 11. DECLARATORY
- SECTION 12. APPLICABILITY
- SECTION 13. PAPERWORK
- SECTION 14. EFFECT ON OTHER
- SECTION 15. EFFECTIVE DATE
- SECTION 16. DRAFTING
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