SECTION 4. EFFECTIVE DATE
Internal Revenue Bulletin 2011-39 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for all ruling requests received after September 26, 2011, and ruling requests pending with the IRS as of September 26, 2011.
Get a plain-English answer with a citation back to this text.
Ask AI about this code