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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2004-20 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for taxable years ending on or after May 3, 2004. However, with respect to the use of statistical sampling by a taxpayer for a taxable year ending before May 3, 2004, for which the applicable period of limitations has not expired, the Service will permit, but not require, application of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2004-20
Internal Revenue Bulletin 2004-20

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