SECTION 6. EFFECTIVE DATE

.01 In general . Except as provided in section 6.02 of this revenue procedure, this revenue procedure is effective for taxable years ending on or after January 13, 2014. .02 Transition rule . If before May 6, 2014, a taxpayer properly filed an application under Rev. Proc. 97–27 requesting consent for a change in method of accounting described in section 4 of this revenue procedure, and the Form 3115 is pending with the national office on May 6, 2014, the taxpayer may make the change under this revenue procedure if the taxpayer is otherwise eligible. The taxpayer must notify the national office of its intent to make the change under this revenue procedure prior to the issuance of a letter ruling granting or denying consent for the change. If the taxpayer timely notifies the national office that it will make the change under this revenue procedure, the national office ordinarily will return the Form 3115 to the taxpayer to make the necessary modifications to comply with the applicable provisions of this revenue procedure and will refund the user fee submitted with the Form 3115. A Form 3115 that is returned to the taxpayer for necessary modifications will be converted to an application under this revenue procedure if the taxpayer resubmits the Form 3115 with the necessary modifications, along with a copy of the national office letter sent with the returned Form 3115, to the national office within 30 calendar days after the date of the IRS’s letter returning the Form 3115 to the taxpayer.