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Introduction

SECTION 8. EFFECTIVE DATE

Internal Revenue Bulletin 2015-13 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective on and after March 10, 2015. In addition, a hospital organization will be considered to have corrected and made disclosure in accordance with § 1.501(r)–2(c) if it corrected and disclosed a failure falling within the scope of this revenue procedure or Notice 2014–3 in a manner consistent with this revenue procedure or in accordance with Notice 2014–3 prior to March 10, 2015.

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▸Contents — Internal Revenue Bulletin 2015-13

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