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Introduction

SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2011-45 · 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 2012.

.02 Calendar Year Rule . This revenue procedure applies to transactions or events occurring in calendar year 2012 for purposes of sections 3.07 (rehabilitation expenditures treated as separate

November 7, 2011 708 2011–45 I.R.B.

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▸Contents — Internal Revenue Bulletin 2011-45
Internal Revenue Bulletin 2011-45

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