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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2014-13 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is generally effective March 24, 2014. A determination letter may be issued with respect to a request for a determination letter postmarked or, if not mailed, received on or before March 24, 2014. Requests for a determination letter postmarked, or if not mailed, received, on or before March 24, 2014, that are not in substantial compliance with Rev. Proc. 2014–1, 2014–1 I.R.B.1 (or a successor revenue procedure), will be considered as not postmarked or received on or before March 24, 2014, and will be returned to the taxpayer.

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▸Contents — Internal Revenue Bulletin 2014-13
Internal Revenue Bulletin 2014-13

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