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SECTION 8. EFFECTIVE DATE
Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to requests for appeal of the Dyed Fuel Penalty or the Refusal Penalty made on or after June 4, 2001, the date this revenue procedure is published in the Internal Revenue Bulletin.
DRAFTING INFORMATION
The principal authors of this revenue procedure are Theodore J. Cichaski of the National Office of Appeals, Office of Alternative Dispute Resolution and Customer Service Programs, and Mary Burwell of the National Office (Examination) Excise
Tax Program. For further information regarding this revenue procedure, contact Theodore J. Cichaski at (703) 756-6697, extension 18, Mary Burwell at (202) 6224379, or Thomas Carter Louthan, Director, Office of Alternative Dispute Resolution and Customer Service Programs, at (202) 694-1842 (not toll-free numbers).
June 4, 2001 1324 2001–23 I.R.B.
2001–23 I.R.B. 1325 June 4, 2001
ter-Feeder Structures automatic permission to aggregate built-in gains and losses from contributed securities.
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