Skip to content
ChatProjectCodes

Part IV. Applicable Federal Interest Rates

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2005-21 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure is effective for requests to change from the fair market value method to the alternative tax book value method for taxable years beginning on or after March 26, 2004, but before March 26, 2006, for which no return has previously been filed.

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2005-21
Internal Revenue Bulletin 2005-21

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.