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Introduction

SECTION 11. EFFECTIVE DATE

Internal Revenue Bulletin 2015-24 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice is effective for taxable years beginning after May 31, 2015. Taxpayers may rely on section 9 of this notice for prior taxable years. Taxpayers may rely on the other provisions of this notice for prior taxable years beginning after the date of enactment of the RIC Modernization Act (December 22, 2010).

June 15, 2015 1062 Bulletin No. 2015–24

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▸Contents — Internal Revenue Bulletin 2015-24

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