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Part III. Administrative, Procedural, and Miscellaneous

SECTION 5. EFFECTIVE DATE

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

This revenue procedure applies to a purchase of an investment that occurs on or after October 17, 1995.

26 CFR 601.602: Forms and instructions (Also Part I, Sections 501, 6033.)

Rev. Proc. 95–48

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

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