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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

This revenue procedure is effective for taxable years beginning after December 31, 1993.

26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part I, §§ 61, 446, 481, 1231; 1.61–6, 1.61–8, 1.446–1, 1.481–1, 1.1231–1.)

Rev. Proc. 95–38

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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