SECTION 6. EFFECTIVE DATE
Internal Revenue Bulletin 2016-11 · 2026-10-03 edition · updated 2026-10-04 · United States
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This revenue procedure is effective for all motions for costs under section 7430 filed on or after February 29, 2016. Taxpayers may elect to follow this revenue procedure for motions for costs under sec
Bulletin No. 2016–11 439 March 14, 2016
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