SECTION 6. EFFECTIVE DATES

For purposes of the reporting require­ ment of § 1.6049-4(b)(5), the list of juris­ dictions in Section 3 of this revenue pro­ cedure is effective for interest paid on or after January 1 of the calendar year fol­ lowing the issuance of the revenue pro­ cedure (as cited in Section 3) first identi­

fying the jurisdiction as having in effect an agreement with the United States as described in § 1.6049-8(a).

The list of jurisdictions in Section 4 of this revenue procedure is effective from the date of issuance of this revenue proce­ dure with respect to information reported to the IRS pursuant to §§ 1.6049-4(b)(5) and 1.6049-8(a) for any tax year for which the jurisdiction was included in the list in Section 3. The revenue procedure cita­ tions in the Section 4 list are included for historical reference.