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SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2006-12 · 2026-10-03 edition · updated 2026-10-04 · United States

The effective date for amended § 1.671–5(c)(2)(iv)(E), § 1.671–5(c)(2) (v)(C) and § 1.671–5(f)(1)(i) will be the date of publication of those amendments in the Federal Register. Taxpayers, however, may apply those amendments as of January 24, 2006.

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▸Contents — Internal Revenue Bulletin 2006-12
Internal Revenue Bulletin 2006-12

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