SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 2005-30 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to domestic segments for which payment is made after July 25, 2005. In the case of domestic segments for which payment is made on or before July 25, 2005, the Service will not challenge reliance upon either the list of rural airports in Rev. Proc. 98–18 or the U.S. Department of Transportation, Office of the Secretary of
26 CFR 601.102: Classification of taxes collected by the Internal Revenue Service. (Also Part I, § 4261; 49.4261–1.)
Rev. Proc. 2005–45
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