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Introduction

SECTION 5. Effective Date

Internal Revenue Bulletin 2008-27 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice is effective on June 13, 2008. This notice applies to auction rate preferred stock and to liquidity facilities within the time limitations and other limitations set forth in § 3.2 of this notice. This notice also applies to certain partnerships and liquidity facilities within comparable time limitations and other limitations set forth in §3.2 of this notice as applied to certain partnerships and liquidity facilities under § 3.8 of this notice.

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▸Contents — Internal Revenue Bulletin 2008-27

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