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

SECTION 9. 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 ending on or after December 31, 2000.

DRAFTING INFORMATION

The principal author of this revenue procedure is Alan J. Tomsic of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Tomsic at (202) 622-4970 (not a tollfree call).

26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part 1, §§ 446, 451, 481; 1.446–1, 1.451–1, 1.481–1, 1.481–4.)

Rev. Proc. 2001–24

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