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Er Information Returns IRS Department of the Treasury Internal Revenue Service Publication 1179 (Rev. 05-2014) Catalog Number 47022Q www.irs.gov NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1179, General Rules and Specifications for Substitute Forms and Schedules Rev. Proc. 2014 27 TABLE OF CONTENTS Part 1 GENERAL INFORMATION Section 1.1 Overview of Revenue Procedure 2014 27/What's New . . . . . . . . . . . . . Section 1.2 Definitio.
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