Skip to content
ChatProjectCodes

Introduction

SECTION 9. EFFECTIVE DATE

Internal Revenue Bulletin 2017-14 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure applies to employee consents requested on or after June 5, 2017 . It does not require employers to solicit new employee consents and will not affect the validity of any employee consent received pursuant to a request made prior to June 5, 2017, that was provided in accordance with the requirements in § 31.6402(a)–2.

.02 Employers may rely on the proposed revenue procedure set forth in Notice 2015–15 for employee consents requested before June 5, 2017.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2017-14
Internal Revenue Bulletin 2017-14

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.