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Rev. Proc. 2019-21

SECTION 4. EFFECT ON OTHER

Internal Revenue Bulletin 2019-21 · 2026-10-03 edition · updated 2026-10-04 · United States

REVENUE PROCEDURES

.01 Rev. Proc. 2018-33, 2018-22 I.R.B. 734, is obsolete except as provided in §§

3.01, 3.02, or 5.01 of this revenue procedure.

.02 This revenue procedure does not affect the effective date provisions of Rev. Rul. 86-124, 1986-2 C.B. 27. Those effective date provisions will remain operative at least until the Service publishes a new revenue ruling that conforms the approach to effective dates set forth in Rev. Rul. 86124 to the general approach taken in this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2019-21
Internal Revenue Bulletin 2019-21

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