SECTION 5. CLARIFICATION OF
Internal Revenue Bulletin 2015-24 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
THREE-MONTH WINDOW
Section 8.02(1)(a)(ii) of Rev. Proc. 2015–13 is modified to read as follows: (II) Three-month Window . (A) A “three-month window” is the period be
June 15, 2015 1068 Bulletin No. 2015–24
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