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SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2001-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for any management contract entered into, materially modified, or extended (other than pursuant to a renewal option) on or after July 9, 2001. In addition, an issuer may apply this revenue procedure to any management contract entered into prior to July 9, 2001.

DRAFTING INFORMATION

The principal authors of this revenue procedure are Mary Truchly and Rebecca Harrigal, Office of Chief Counsel.

26 CFR 601.601: Rules and regulations. (Also Part I, §§ 103, 141, 145; 1.141–3, 1.145–2.)

Rev. Proc. 2001–39

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▸Contents — Internal Revenue Bulletin 2001-28
Internal Revenue Bulletin 2001-28

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