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SECTION 7. EFFECTIVE DATE

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

This revenue procedure is effective October 28, 1999.

DRAFTING INFORMATION

The principal author of this revenue procedure is Susan Thompson Baker of the Office of Assistant Chief Counsel (Financial Institutions and Products). For further information regarding this revenue procedure, contact Susan Baker at (202) 622-3940 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, section 6662.)

Rev. Proc. 99–41

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▸Contents — Internal Revenue Bulletin 1999-46
Internal Revenue Bulletin 1999-46

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