SECTION 8. EFFECTIVE DATE
Internal Revenue Bulletin 2001-3 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to all transfers of noneconomic residual interests in REMICs and all transfers of FASIT ownership interests occurring on or after February 4, 2000, until the date specified in future published guidance.
DRAFTING INFORMATION
A principal author of this revenue procedure is Courtney Shepardson of the Office of Associate Chief Counsel (Financial Institutions and Products). For further information regarding this revenue procedure contact Courtney Shepardson at (202) 622-3940 (not a toll-free call).
January 16, 2001 336 2001–3 I.R.B.
26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 32, 59, 63, 68, 132, 135, 151, 170, 213, 220, 512, 513, 685, 877, 2032A, 2503, 2523, 2631, 4001, 4003, 4261, 6033, 6039F, 6323, 6334, 6601, 7430, 7702B)
Rev. Proc. 2001–13
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