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Introduction

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2009-16 · 2026-10-03 edition · updated 2026-10-04 · United States

The effective date of this notice is April 3, 2009. This notice provides interim guid

to carry out the Build America Bond provisions under § 54AA and the refundable credit provisions under § 6431, the IRS and the Treasury Department will consider the potential need to develop any special rules to adapt or tailor the procedural framework implementing these provisions.

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▸Contents — Internal Revenue Bulletin 2009-16
Internal Revenue Bulletin 2009-16

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