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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2001-43 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective October 9, 2001, the date of its release to the public.

DRAFTING INFORMATION

The principal author of this revenue procedure is Cristian P. Silva of the Office of Associate Chief Counsel (Corporate). For further information about this revenue procedure, please contact Mr. Silva at (202) 622-7750 (not a toll-free call).

2001–43 I.R.B. 369 October 22, 2001

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▸Contents — Internal Revenue Bulletin 2001-43

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