SECTION 6. EFFECTIVE DATE AND
Internal Revenue Bulletin 2007-49 · 2026-10-03 edition · updated 2026-10-04 · United States
TRANSITION RULE
.01 This revenue procedure is effective for applications filed after November 9, 2007. .02 Any certification issued before June 30, 2008, will be treated as issued before the end of the 30-month period described in section 45H(f)(1).
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