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Part IV. Applicable Federal Interest Rates.

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2016-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any income tax return filed on a 2015 tax form for a taxable year beginning in 2015 and to any income tax return filed on a 2015 tax form in 2016 for a short taxable year beginning in 2016.

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▸Contents — Internal Revenue Bulletin 2016-4
Internal Revenue Bulletin 2016-4

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