SECTION 5. EFFECTIVE DATE

This revenue procedure is applicable to all cases commenced under the Bankruptcy Code where the bankruptcy estate is required to file a tax return, with the exception of chapter 9 municipal debt adjustment cases and chapter 15 ancillary and cross-border cases. For the procedure governing the prompt audit of bankruptcy estates in bankruptcy proceedings commenced under the Bankruptcy Act, see Rev. Proc. 76–23, 1976–1 C.B. 562.