SECTION 4. EFFECT ON OTHER

REVENUE PROCEDURES

.01 Rev. Proc. 99-22, 1999-15 I.R.B. 5, is obsolete except as provided in section 5.02 of this revenue procedure. .02 This revenue procedure does not affect the effective date provisions of Rev. Rul. 86-124, 1986-2 C.B. 27. Those effective date provisions will remain operative at least until the Service publishes a new revenue ruling that conforms the approach to effective dates set forth in Rev. Rul. 86-124 to the general approach taken in this revenue procedure.