Skip to content
ChatProjectCodes

Introduction

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2006-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective: (1) under § 1400I, for a qualified revitalization building placed in service after December 31, 2001, in the expanded area of a renewal community; (2) under § 1400J, for a qualified renewal property placed in service after December 31, 2001, in the expanded area of a renewal community; and (3) under § 1400F, for a qualified community asset acquired after December 31, 2001, in the expanded area of a renewal community that is held for more than 5 years.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2006-9
Internal Revenue Bulletin 2006-9

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.