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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 1999-46 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any return filed on 1999 tax forms for a tax

26 CFR 601.602: Tax forms and instructions. (Also Part I, sections 1, 32, 59, 63, 68, 132, 135, 151, 170, 213, 220, 512, 513, 685, 877, 2032A, 2503, 2523, 2631, 4001, 4003, 4261, 6033, 6039F, 6323, 6334, 6601, 7430, 7702B)

Rev. Proc. 99–42

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