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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2008-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to rulings and determination letters issued after September 25, 2008.

DRAFTING INFORMATION

The principal author of this revenue procedure is Bill Schmidt of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities). For further information regarding this revenue procedure, contact Mr. Schmidt at (202) 622–6030 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters. (Also Part I, § 430.)

Rev. Proc. 2008–62

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▸Contents — Internal Revenue Bulletin 2008-42
Internal Revenue Bulletin 2008-42

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