Skip to content
ChatProjectCodes

Introduction

SECTION 8. EFFECTIVE DATE

Internal Revenue Bulletin 2007-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Sections 3, 4, 5, 6, 7(b) and 7(c) of this notice are effective for taxable years of foreign corporations beginning after December 31, 2005. Sections 7(d) and 7(e) of this notice are effective for taxable years of foreign corporations beginning after December 31, 2006.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2007-5
Internal Revenue Bulletin 2007-5

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.