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Rev. Proc. 2021-52

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2021-51 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any income tax return filed on a 2021 tax form for a taxable year beginning in 2021 and to any income tax return filed on a 2021 tax form in 2022 for a short taxable year beginning in 2022.

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▸Contents — Internal Revenue Bulletin 2021-51
Internal Revenue Bulletin 2021-51

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