Skip to content
ChatProjectCodes

Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2011-49 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for IGRA trusts established or amended on or after November 14, 2011. Taxpayers may apply this revenue procedure to IGRA trusts established before November 14, 2011, for taxable years for which the period of limitation on refund or credit under § 6511 has not expired.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2011-49
Internal Revenue Bulletin 2011-49

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.