SECTION 12. EFFECTIVE DATE AND
Internal Revenue Bulletin 2009-3 · 2026-10-03 edition · updated 2026-10-04 · United States
DURATION OF PROCEDURE
This revenue procedure is effective on January 1, 2009 and will remain in effect unless revoked, modified, or superseded.
Get a plain-English answer with a citation back to this text.
Ask AI about this code