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Introduction

SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2010-46 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 General Rule . Except as provided in section 4.02, this revenue procedure applies to taxable years beginning in 2011.

.02 Calendar Year Rule . This revenue procedure applies to transactions or events occurring in calendar year 2011 for purposes of sections 3.03 (rehabilitation expenditures treated as separate new building), 3.04 (low-income housing credit), 3.06 (transportation mainline pipeline construction industry optional expense substantiation rules for payments

November 15, 2010 667 2010–46 I.R.B.

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▸Contents — Internal Revenue Bulletin 2010-46
Internal Revenue Bulletin 2010-46

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