SECTION 11. APPLICABILITY OF
Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States
REV. PROCS. 99–1 AND 99–4
Rev. Procs. 99–1 and 99–4 (or any successors) are applicable to applications filed under this revenue procedure, unless specifically excluded or overridden by other published guidance (including the special procedures in this document).
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