Rev. Proc. 2025-23 is modified to read as
SECTION 8. DRAFTING
Internal Revenue Bulletin 2026-39 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Michael Finn from the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding a change under § 174 or § 174A, please contact Bruce Chang from the Office of Associate Chief Counsel (Income Tax & Accounting) at (202) 317-4870 (not a toll-free number). For further information regarding this revenue procedure or a change under § 460, please contact Mr. Finn at (202) 317-4718 (not a toll-free number).
September 21, 2026 412 Bulletin No. 2026–39
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