Skip to content
ChatProjectCodes

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2005-13 · 2026-10-03 edition · updated 2026-10-04 · United States

The amendments to the regulation described in this notice will be effective for any transfer, dividend, or distribution that is a return of capital that is made after March 8, 2005, and that gives rise to an adjustment under § 1.985–3(d)(3).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2005-13
Internal Revenue Bulletin 2005-13

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.