SEC. 5. EFFECTIVE DATE
Internal Revenue Bulletin 2001-2 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to any return filed on 2000 tax forms for a taxable year beginning in 2000, and to any return filed on 2000 tax forms in 2001 for short taxable years beginning in 2001.
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