SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 2011-3 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to any income tax return filed on a 2010 tax form for a taxable year beginning in 2010, and to any income tax return filed on a 2010 tax form in 2011 for a short taxable year beginning in 2011.
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