SECTION 6. EFFECTIVE DATE
Internal Revenue Bulletin 2011-24 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective on the date of publication of this revenue procedure in the Internal Revenue Bulletin. This revenue procedure also applies to all ruling requests pending in the national office on June 13, 2011, and to requests for relief received thereafter. The national office will decline to rule on all ruling requests currently pending as of June 13, 2011, and will refund the user fee.
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