Part III. Administrative, Procedural, and Miscellaneous
SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 2004-13 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by the taxpayer during calendar year 2004, to leased passenger automobiles that are first leased by the tax
2004-13 I.R.B. 650 March 29, 2004
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