SECTION 9. RELIANCE ON
Internal Revenue Bulletin 2015-10 · 2026-10-03 edition · updated 2026-10-04 · United States
NOTICE AND INTERIM GUIDANCE
Taxpayers may rely on the interim guidance provided in this Notice, Notice 2009–33, and Notice 2010–35, 2010–19 I.R.B. 660 (May 10, 2010), and, to the extent not inconsistent with §§ 54A and 54C, taxpayers may also rely on Notice 2006–7, 2006–1 C.B. 559 (March 6, 2006), and Notice 2007–26, 2007–14 I.R.B. 870 (April 2, 2007).
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