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Internal Revenue Bulletin:  2014-5 

January 27, 2014 


Table of Contents

Rev. Proc. 2014–15Rev. Proc. 2014–15

This revenue procedure updates Rev. Proc. 2012–51, 2012–51 I.R.B. 719 and identifies circumstances under which the disclosure on a taxpayer's income tax return with respect to an item or position is adequate for the purpose of reducing the understatement of income tax under section 6662 (d) of the Internal Revenue Code.

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