SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 2007-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
.01 In general . This revenue procedure is effective for Forms 3115 filed on or after, or pending in the national office on, November 6, 2007.
November 26, 2007 1074 2007–48 I.R.B.
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