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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2008-29 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In General . Except as provided in Section 6.02, this revenue procedure applies to refund claims arising from an issue of bonds for which the final computation date is after June 24, 2008.

.02 Transition Rule . For refund claims arising from an issue of bonds for which the final computation date is on or before June 24, 2008 the two year period in section 3.02 begins on July 1, 2008.

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