SECTION 6. EFFECTIVE DATE
Internal Revenue Bulletin 2012-51 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for benefits provided on or after December 6, 2012. Taxpayers may apply this revenue procedure in taxable years for which the period of limitation on refund or credit under § 6511 has not expired.
DRAFTING INFORMATION
The principal author of this notice is Sheldon Iskow of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, please
contact Mr. Iskow at (202) 622–4920 (not a toll-free call).
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of cor- rect tax liability. (Also: Part 1, §§ 6662, 6694, 1.6662–4, 1.6694–2)
Adequate Notice Revenue Procedure Renewal
Rev. Proc. 2012–51
Get a plain-English answer with a citation back to this text.
Ask AI about this code