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SECTION 3. EFFECTIVE DATE

Internal Revenue Bulletin 2008-39 · 2026-10-03 edition · updated 2026-10-04 · United States

The regulations to be issued under section 382(m) that are described in section 2 of this notice will apply on or after Septem

ber 7, 2008, and will apply unless and until there is additional guidance.

26 CFR 601.201: Rulings and determination letters. (Also Part I. Sections 103(c), 105(e), 117(b)(2)(A), 164, 170, 403(b)(1)(A)(ii), 454(b)(2), 511(a)(2)(B), 2055, 2106(a)(2), 2522, 4041(g), 4216, 4253(i), 4483(a), 4911, 4940(c), 4941(d), 4942(f), 4945(f), 4946(c).)

Rev. Proc. 2008–55

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▸Contents — Internal Revenue Bulletin 2008-39
Internal Revenue Bulletin 2008-39

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