Skip to content
ChatProjectCodes

Introduction

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2007-12 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for any penalty specified in section 2.05 of Rev. Proc. 2005–51 that relates to a return or statement the due date for which is after October 22, 2004.

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2007-12
Internal Revenue Bulletin 2007-12

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.