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Introduction

SECTION 5. APPLICABILITY DATES

Internal Revenue Bulletin 2014-46 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 3.01 of this notice applies to bonds subject to § 141 or § 145(a)(2)(B) of the Code sold on or after January 22, 2015. Section 3.01 may be applied to

Bulletin No. 2014–46 825 November 10, 2014

bonds sold before January 22, 2015, that are subject to § 141 or § 145(a)(2)(B) of the Code.

Section 3.02 of this notice applies to contracts entered into, materially modified, or extended (other than pursuant to a renewal option) on or after January 22, 2015. Section 3.02 may be applied to contracts entered into before January 22, 2015.

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▸Contents — Internal Revenue Bulletin 2014-46
Internal Revenue Bulletin 2014-46

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