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SECTION 11. EFFECTIVE DATE

Internal Revenue Bulletin 2006-31 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Effective date. This revenue procedure is effective January 1, 2007. However, employers who elect to participate in ATIP for 2007 must attribute tips and otherwise comply with the requirements of ATIP beginning with the first payroll period ending on or after January 1, 2007. See section 4.11 of this revenue procedure.

.02 General termination and sunset provision. The ATIP established by this Revenue Procedure is a pilot program available for the three calendar years beginning on or after January 1, 2007. The ATIP terminates on December 31, 2009, unless the Service issues guidance extending the term. Notwithstanding the foregoing, the Commissioner of Internal Revenue may terminate ATIP at any time.

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▸Contents — Internal Revenue Bulletin 2006-31
Internal Revenue Bulletin 2006-31

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