Rev. Rul. 2004-52 holds that credit card annual

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2004-22 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In General . Except as provided in section 6.02 of this revenue procedure, this revenue procedure is effective for taxable years ending on or after May 6, 2004.

.02 Automatic Change for 2003 . For a change in accounting method under section 8.02 or 8.04(1) of this revenue procedure, this revenue procedure is effective for taxable years ending on or after December 31, 2003. See section 8.06 of this revenue procedure for applicable transition rules.

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▸Contents — Internal Revenue Bulletin 2004-22

Internal Revenue Bulletin 2004-22

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