SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 2009-17 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009.
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