SECTION 7. EFFECTIVE DATE
Internal Revenue Bulletin 2008-12 · 2026-10-03 edition · updated 2026-10-04 · United States
In general, this revenue procedure is effective for taxable years ending on or after December 31, 2007. However, sections 4.02, 6.01(2) and 6.02(2) of this revenue procedure are effective for taxable years ending on or after March 7, 2008.
Get a plain-English answer with a citation back to this text.
Ask AI about this code