SECTION 6. EFFECT ON OTHER
Internal Revenue Bulletin 2013-28 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 2013–1, 2013–1 I.R.B. 1, and Rev. Proc. 2013–3, 2013–1 I.R.B. 113, are amplified and modified. Rev. Proc. 81–60, 1981–2 C.B. 680, Rev. Proc. 83–59, 1983–2 C.B. 575, Rev. Proc. 86–42, 1986–2 C.B. 722, Rev. Proc. 90–52, 1990–2 C.B. 626, and Rev. Proc.
96–30, 1996–1 C.B. 696, are modified. Rev. Proc. 2003–48, 2003–2 C.B. 86, is obsolete in part and superseded in part. The pilot program announced in Rev. Proc. 2009–25, 2009–24 I.R.B. 1088, for rulings on certain issues arising in the context of section 355 distributions is discontinued.
Get a plain-English answer with a citation back to this text.
Ask AI about this code