Internal Revenue Bulletin: 2013-48
November 25, 2013
This announcement contains a correction to Revenue Procedure 2011–42, 2011–37 I.R.B. 318, regarding the use and evaluation of statistical samples and sampling estimates.
In Section 2. BACKGROUND, the following reference should be added after the reference to Rev. Proc. 2007–35, and before the reference to Rev. Proc. 72–36:
Rev. Proc. 2002–55, 2002–2 C.B. 435 (permits external auditors of qualified intermediaries to use statistical sampling);
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