Notice 2016-42, 2016-19 I.R.B. 67, set
SECTION 7. EFFECTIVE DATE
Internal Revenue Bulletin 2017-3 · 2026-10-03 edition · updated 2026-10-04 · United States
The effective date of the QI agreement contained in section 6 of this revenue procedure (as modified and superseded by any future published guidance) is on or after January 1, 2017.
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