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Part III. Administrative, Procedural, and Miscellaneous

SEC. 8. INQUIRIES

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Inquiries regarding this revenue procedure may be addressed to the Commissioner of Internal Revenue, Attention: Office of Assistant Chief Counsel (Income Tax and Accounting) CC:DOM:IT&A, 1111 Constitution Ave., N.W., Washington, D.C. 20224.

26 CFR 601.201: Rulings and determination letters. (Also §§ 1502, 1504; 1.1502–75, 1.1504–1.)

Rev. Proc. 95–39

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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