Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 13. EFFECTIVE
Internal Revenue Bulletin 1997-21 · 2026-10-03 edition · updated 2026-10-04 · United States
DATE . . . . . . . . . . . . . . . . . . . . . . . 20 .01 In general . . . . . . . . . . . . . . 20 .02 Transition rules . . . . . . . . . . 20 (1) Currently pending Forms 3115 . . . . . . . . . . . . . 20 (2) New Forms 3115 . . . . . . 20 (3) Open window periods under Rev. Proc. 92–20 . . . . 20
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