SECTION 3. EFFECTIVE DATE
Internal Revenue Bulletin 2024-2 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice is effective with respect to Chile for dividends paid on or after December 19, 2023. This notice is effective with respect to Hungary for dividends paid on or after January 8, 2023. This notice is effective with respect to Russia for dividends paid on or after January 1, 2023.
This notice is effective with respect to Bulgaria for dividends paid on or after December 15, 2008. This notice is effective with respect to Malta for dividends paid on or after November 23, 2010.
This notice is effective with respect to Bangladesh for dividends paid on or after August 7, 2006. This notice is effective with respect to Barbados for dividends paid on or after December 20, 2004. This notice is effective with respect to Sri Lanka for dividends paid on or after July 12, 2004. This notice is effective with respect to all other U.S. income tax treaties listed in the Appendix for taxable years beginning after December 31, 2002.
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