SECTION 13. EFFECTIVE DATE
Internal Revenue Bulletin 2006-1 · 2026-10-03 edition · updated 2026-10-04 · United States
Except for sections 6.05, 6.06, 6.07, 6.09, and part of the summary in section 6.10, this revenue procedure is effective for requests postmarked or, if not mailed, received on or after February 1, 2006. Sections 6.05, 6.06, 6.07, 6.09, and part of the summary in section 6.10 of this revenue procedure are effective for applications postmarked or, if not mailed, received on or after July 1, 2006.
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