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Introduction

SECTION 8. EFFECTIVE DATE

Internal Revenue Bulletin 2006-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for losses that arose in the (1) Hurricane Katrina disaster area on or after August 25, 2005, and are attributable to Hurricane Katrina; (2) Hurricane Rita disaster area on or after September 23, 2005, and are attributable to Hurricane Rita; and (3) Hurricane Wilma disaster area on or after October 23, 2005, and are attributable to Hurricane Wilma.

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▸Contents — Internal Revenue Bulletin 2006-28

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