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SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2011-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is applicable with respect to protective claims for refund filed on behalf of estates of decedents dying on or after October 20, 2009, the date final regulations (T.D. 9468) under section 2053 were published in the Federal Reg- ister (74 FR 53652), but only to the extent

that the relevant sections of the Code are applicable to the decedent’s estate.

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▸Contents — Internal Revenue Bulletin 2011-42
Internal Revenue Bulletin 2011-42

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