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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2014-3 · 2026-10-03 edition · updated 2026-10-04 · United States

The effective date of this revenue procedure is January 1, 2014.

January 13, 2014 436 Bulletin No. 2014–3

less the collection of information displays a valid control number assigned by the Office of Management and Budget.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by section 6103.

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▸Contents — Internal Revenue Bulletin 2014-3
Internal Revenue Bulletin 2014-3

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