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Rev. Proc. 2026-17

SECTION 9. DRAFTING

Internal Revenue Bulletin 2026-15 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this revenue procedure are Elizabeth A. Bukis of the Office of Associate Chief Counsel (Income Tax & Accounting) and Caleb W. Trimm, Alexander D. Valenzuela, and Raphael J.

April 6, 2026 810 Bulletin No. 2026–15

Cohen of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure relating to § 163(j), contact Ms. Bukis at (202) 317-7011 (not a toll-free number);

for further information regarding this revenue procedure relating to depreciation, please contact the Office of the Associate Chief Counsel (Income Tax & Accounting), Branch 7 at (202) 317-7005 (not a

toll-free number); for further information regarding this revenue procedure relating to the CFC group election, contact Mr. Trimm, Mr. Valenzuela, or Mr. Cohen at (202) 317-6938 (not a toll-free number).

Bulletin No. 2026–15 811 April 6, 2026

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