SECTION 6. EFFECTIVE DATE
Internal Revenue Bulletin 2005-29 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for qualified Liberty Zone leasehold improvement property placed in service after September 10, 2001. With respect to the new section 2.01(1)(d)(xvi) of the APPENDIX of Rev. Proc. 2002–9, this revenue procedure is effective for a Form 3115 filed for taxable years ending after July 31, 2005.
DRAFTING INFORMATION
The principal author of this revenue procedure is Douglas Kim of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Mr. Kim at (202) 622–3110 (not a toll-free call).
26 CFR 1.894–1: Income affected by treaty. (Also Part I: §§ 894, 1441, 3402; 1.894–1.)
Rev. Proc. 2005–44
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