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Introduction

SECTION 14. APPLICABILITY OF

Internal Revenue Bulletin 2015-5 · 2026-10-03 edition · updated 2026-10-04 · United States

REV. PROC. 2015–1 and REV. PROC. 2015–4

Rev. Proc. 2015–1 and Rev. Proc. 2015–4 (or successors) apply to a Form 3115 filed under this revenue procedure, except as specifically provided by this revenue procedure or other guidance published in the IRB.

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▸Contents — Internal Revenue Bulletin 2015-5
Internal Revenue Bulletin 2015-5

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