SECTION 6. EFFECTIVE DATE
Internal Revenue Bulletin 2022-10 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice is effective for taxable years beginning on or after January 1, 2022. However, as provided in Section 4, taxpayers may apply the 2022 adjusted housing limitations contained in Section 3 of this notice to his or her taxable year beginning in 2021.
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