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Part IV. Applicable Federal Interest Rates.

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2014-5 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any income-tax return filed on a 2013 tax form for a taxable year beginning in 2013 and to any income tax return filed on a 2013 tax form in 2014 for a short taxable year beginning in 2014.

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▸Contents — Internal Revenue Bulletin 2014-5
Internal Revenue Bulletin 2014-5

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