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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2001-50 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for asset determinations that are made as of dates after December 10, 2001.

DRAFTING INFORMATION

The principal author of this revenue procedure is Susan Thompson Baker of the Office of the Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact her at (202) 622–3940 (not a toll-free call).

26 CFR 601.104: Collection functions. (Also Part I, sections 6302, 6656; 31.6302–1, 1.6302–2, 31.6302–2, 40.6302(c)–1, 40.6302(c)–2, 31.6302(c)–3, 40.6302(c)–3, 40.6302(c)–4)

Rev. Proc. 2001–58

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▸Contents — Internal Revenue Bulletin 2001-50
Internal Revenue Bulletin 2001-50

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