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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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▸Contents — Internal Revenue Bulletin 2004-13

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