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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2000-36 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective August 16, 2000. However, the Service will not challenge a taxpayer’s application of the rule provided in section 4 of this revenue procedure in prior years to an acquisition of an indebtedness, provided the rule is applied consistently with respect to that indebtedness by the taxpayer and any relevant related parties in all affected years.

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▸Contents — Internal Revenue Bulletin 2000-36
Internal Revenue Bulletin 2000-36

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