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Part IV. Applicable Federal Interest Rates.›Notice 2001-19

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2001-10 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for taxable years beginning after December 31, 1999.

in accordance with §446(e). The terms and conditions the Commissioner may prescribe include the year of change, whether the change is to be made with a §481(a) adjustment or on a cut-off basis, and the §481(a) adjustment period.

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▸Contents — Internal Revenue Bulletin 2001-10
Internal Revenue Bulletin 2001-10

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