Article 2 (“Provision of Information with
SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 2007-18 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by the taxpayer during calendar year 2007, and to leased passenger automobiles that are first leased by the taxpayer during calendar year 2007.
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