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Introduction

SECTION 9. EFFECTIVE DATE

Internal Revenue Bulletin 2013-3 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective on January 14, 2013. Prior to that date, tax return preparers may use the mandatory language provided in section 5.04 of this revenue procedure or the language provided in section 4.04 of Rev. Proc. 2008–35. Any consent obtained on or after January 14, 2013 must contain the mandatory language provided in section 5.04 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2013-3
Internal Revenue Bulletin 2013-3

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