Skip to content
ChatProjectCodes

Rev. Proc. 2026-6

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2026-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective as of January 1, 2026. No Advance Election for calendar year 2027 may be submitted to the IRS before January 1, 2026, or after the day before the final date on which the State is permitted to submit the State SGO list (as will be specified in future guidance).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2026-2
Internal Revenue Bulletin 2026-2

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.