SECTION 3. MODIFICATIONS TO

Internal Revenue Bulletin 2026-36 · 2026-10-03 edition · updated 2026-10-04 · United States

NOTICE 2026-1

.01 Modification of Section 2 of Notice 2026-1 . This section 3.01 modifies and amplifies section 2 of Notice 2026-1 by revising section 2.01(8), adding new

section 2.01(11) and (12), revising section 2.02(1) and (2), adding new section 2.02(5), and making several nonsubstantive modifications in other sections. As so modified and amplified, section 2 of Notice 2026-1 now reads:

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

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2026-36

Internal Revenue Bulletin 2026-36

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.