Skip to content
ChatProjectCodes

Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2008-36 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective August 18, 2008. However, taxpayers may apply this revenue procedure in any taxable year beginning after December 31, 2004, for which the period of limitation on credit or refund under § 6511 has not expired as of August 18, 2008.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2008-36
Internal Revenue Bulletin 2008-36

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.