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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2013-21 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice is effective for taxable years beginning on or after January 1, 2013. However, as provided in section 4, a taxpayer may elect to apply the 2013 adjusted housing limitations contained in section 3 of this notice to his or her taxable year beginning in 2012.

DRAFTING INFORMATION

The principal author of this notice is Susan E. Massey of the Office of Associate Chief Counsel (International). For further

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▸Contents — Internal Revenue Bulletin 2013-21
Internal Revenue Bulletin 2013-21

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