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SECTION 7. EFFECTIVE DATE
Internal Revenue Bulletin 1999-16 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective April 19, 1999.
April 19, 1999 8 1999–16 I.R.B.
DRAFTING INFORMATION
The principal author of this revenue procedure is James Flannery of the Em
ployee Plans Division. For further information regarding this revenue procedure, contact the Employee Plans Division’s telephone assistance service between the
hours of 1:30 and 3:30 p.m. Eastern time, Monday through Thursday, on (202) 6226074/75. (These telephone numbers are not toll-free.)
1999–16 I.R.B. 9 April 19, 1999
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