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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2007-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective January 26, 2007, the date this revenue procedure was released to the public. The exceptions under section 4.02(1) through (3) apply to transactions that are entered into on or after January 1, 2003. The exceptions under section 4.02(4) through (8) apply to all transactions, regardless of when the transaction was entered into, that otherwise would have to have been disclosed under § 1.6011–4(b)(4) on or after January 1, 2006.

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▸Contents — Internal Revenue Bulletin 2007-7
Internal Revenue Bulletin 2007-7

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