SECTION 9. EFFECTIVE DATE
Internal Revenue Bulletin 2009-51 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice is effective for refined coal produced after December 7, 2009. Taxpayers may apply the provisions of this notice with respect to refined coal produced on or before December 7, 2009.
Get a plain-English answer with a citation back to this text.
Ask AI about this code