SECTION 4. EFFECT ON OTHER

REVENUE PROCEDURES

.01 Rev. Proc. 2019-21, 2019-21 I.R.B. 190, is obsolete except as provided in §§ 3.01, 3.02, or 5 of this revenue procedure.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.