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SECTION 4. EFFECTIVE DATE
Internal Revenue Bulletin 2000-46 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to all ruling requests, including any pending in the national office and any submitted after the date of publication of this revenue procedure. Taxpayers that have pending ruling requests involving solid fuel other than coke but whose ruling requests do not indicate that the fuel is produced from waste coal fines may modify their ruling requests if they meet the standard described in section 3 of this revenue procedure so that the Service
November 13, 2000 482 2000–46 I.R.B.
or hand delivered between the hours of 8:00 a.m. and 5:00 p.m. to: Courier’s Desk Internal Revenue Service Attn: CC:MSP:R (Rev. Proc. 2000–47) Room 5228 (PSI:Br6) 1111 Constitution Avenue, NW Washington, DC In addition, comments may be submitted electronically at: joel.s.rutstein@m1.irscounsel.treas.gov .
DRAFTING INFORMATION
The principal author of this revenue procedure is David McDonnell of the Office of Associate Chief Counsel (Passthroughs and Special Industries). However, other personnel from the IRS and Treasury participated in its development. For further information regarding this revenue procedure contact Mr. McDonnell at (202) 622-3110 (not a toll-free call).
2000–46 I.R.B. 483 November 13, 2000
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