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Notice 2021-18

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2021-11 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice is effective for taxable years beginning on or after January 1, 2021. However, as provided in Section 4, taxpayers may apply the 2021 adjusted housing limitations contained in Section 3 of this notice to their taxable year beginning in 2020.

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▸Contents — Internal Revenue Bulletin 2021-11
Internal Revenue Bulletin 2021-11

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