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SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2006-45 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to taxpayers with taxable years beginning on or after October 19, 2006. A taxpayer may apply this revenue procedure to taxable years beginning after May 17, 2006, and

before October 19, 2006. For taxable years beginning after May 17, 2006, a taxpayer may not apply any guidance under section 199 in a manner inconsistent with amendments made to section 199 by section 514 of TIPRA.

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▸Contents — Internal Revenue Bulletin 2006-45
Internal Revenue Bulletin 2006-45

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