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Introduction

SECTION 9. EFFECT ON OTHER

Internal Revenue Bulletin 2008-48 · 2026-10-03 edition · updated 2026-10-04 · United States

REVENUE PROCEDURES

Rev. Proc. 2008–4 is modified to the extent that this revenue procedure provides special procedures for issuing rulings with respect to requests for an extension of an amortization period.

Rev. Proc. 2004–44, 2004–2 C.B. 134, is superseded effective for applications submitted with respect to plan years starting after December 31, 2007.

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▸Contents — Internal Revenue Bulletin 2008-48
Internal Revenue Bulletin 2008-48

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