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SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2004-50 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 General Rule . Except as provided in section 4.02, this revenue procedure applies to taxable years beginning in 2005.

.02 Calendar Year Rule . This revenue procedure applies to transactions or events occurring in calendar year 2005 for purposes of sections 3.07 (low-income housing credit), 3.09 (pipeline construction industry optional expense substantiation

2004–50 I.R.B. 976 December 13, 2004

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▸Contents — Internal Revenue Bulletin 2004-50
Internal Revenue Bulletin 2004-50

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