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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2013-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective December 6, 2012, the date this revenue procedure was released to the public. This revenue procedure, except for section 4.02(1)(c) as applied to losses recognized by certain banks with respect to section 988 transactions, applies to transactions that are entered into on or after January 1, 2003. Section 4.02(1)(c) as applied to losses recognized by certain banks with respect to section 988 transactions applies to losses recognized on or after December 6, 2012.

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▸Contents — Internal Revenue Bulletin 2013-2
Internal Revenue Bulletin 2013-2

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