Skip to content
ChatProjectCodes

Part III. Administrative, Procedural, and Miscellaneous

SEC. 8. EFFECTIVE DATE

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

The provisions of this revenue procedure are effective for taxable years beginning on or after January 1, 1994. The Service will return any Form 3115, pending on June 21, 1995, or received thereafter, that is filed with the National Office pursuant to the Code, regulations, or administrative guidance other than this revenue procedure if the change in method of accounting is within the scope of this revenue procedure.

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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.