SECTION 9. EFFECTIVE DATE
Internal Revenue Bulletin 2005-28 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to discoveries after July 11, 2005, of a failure to timely pay the correct rebate amount under § 148(f)(3) and §1.148–3(g) (or, with respect to the modification of Rev. Proc. 90–11 made by section 7 of this revenue procedure, § 1.148–1T initially published on May 12, 1989, as part of T.D. 8252).
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