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SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2017-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for transactions entered into on or after the date of publication in the Internal Revenue Bulletin. If an ESPC ESA entered into between an ESCO and a FA prior to this date satisfies all of the requirements of the safe harbor provided in section 4 of this revenue procedure, the Service will not challenge the treatment of the ESPC ESA as a service contract under § 7701(e)(3).

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▸Contents — Internal Revenue Bulletin 2017-7
Internal Revenue Bulletin 2017-7

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