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Internal Revenue bulletin HIGHLIGHTS OF THIS ISSUE These synopses are intended only as aids to the reader in identifying the subject covered. They may not be relied upon as authoritative interpretations.
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Rev Proc 35 refers to Revenue Procedure 35, which provides procedural guidance to taxpayers.
Taxpayers who meet certain criteria outlined in the revenue procedure are required to file.
Rev Proc 35 must be filled out following the instructions provided in the procedure itself.
The purpose of Rev Proc 35 is to provide guidance on how certain tax matters should be handled.
The specific information required to be reported on Rev Proc 35 is outlined in the procedure itself.
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