Assertion: exemption | /r/HasProperty | effective
Facets:
value: for 2016
type: TEMPORAL
value: for tax year
type: TEMPORAL
Source sentences:
text: (For example, if you meet the eligibility requirements in 2017, file Form 4029 in 2018, and the IRS approves your exemption in 2019, your exemption is effective for tax year 2017 and all later years.)
text: If an exemption is granted, it is effective for 2016 and the following years.
text: If the petition is approved or approved in part, the exemption provided for by this section shall be effective October 1st of the same calendar year.