SECTION 10. EFFECTIVE DATE
Internal Revenue Bulletin 2005-13 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective as of March 28, 2005. This revenue procedure applies to deposits made after October 22, 2004. In the case of a deposit that is made after October 22, 2004, and before March 28, 2005, the deposit will be treated as made on the date remitted for purposes of section 6603(d) if the taxpayer provides the written statement designating the amount as a deposit made pursuant to section 6603 as provided under section 4.01 before May 27, 2005. In the case of
2005–13 I.R.B. 801 March 28, 2005
Get a plain-English answer with a citation back to this text.
Ask AI about this code