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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2005-26 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for QAE paid or incurred after June 15, 2005. However, the Service will not challenge the time of finality of adoptions by taxpayers who apply this revenue procedure or Notice 2003–15 to QAE paid or incurred on or before June 15, 2005, in a taxable year for which the period of limitation under § 6511 has not expired.

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▸Contents — Internal Revenue Bulletin 2005-26
Internal Revenue Bulletin 2005-26

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