Skip to content

MFT-CD 13 has to be calendar year with Reference Number 628.›Note:

Field 01-W, F8288 Transfer Date (also referred to previously as "DATE-OF-TRANSFER" )

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

The Form 8288 Transfer Date is found in Item T (Section 01), Page 1, Form 3413. It is located on Line 30 ("Form 8288 Date of Transfer (MFT 17 only)" of the Form 3552.

The following DATE-OF-TRANSFER FIELD, if present, should be validated, using the following guidelines:

MFT-CD must be 17.

DATE-OF-TRANSFER must be numeric.

Month must be in the range of 1 through 12.

Month/ Day configuration must be in the MONTH-DAY-TABLE.

Transfer Date can't be before 12/31/2005 (i.e., December 31, 2005).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.