SECTION 8. EFFECTIVE DATE

Internal Revenue Bulletin 2008-47 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure is effective for Transactions (as defined in Sections 3, 4, and 6 of this revenue procedure), and Acquisitions (as defined in Sections 5 and 7 of this revenue procedure), that occur after October 29, 2008.

.02 In addition, a taxpayer may apply this revenue procedure to Transactions (as defined in Sections 3, 4, and 6 of this revenue procedure) that occur on or after January 1, 2008, and on or before October 29, 2008, and to Acquisitions (as defined in Sections 5 and 7 of this revenue procedure) that occur after September 6, 2008, and on or before October 29, 2008, but only if the taxpayer applies this revenue procedure consistently to all Transactions and Acquisitions described in this Section 8.02.

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Internal Revenue Bulletin 2008-47

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