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Introduction

SEC. 9. EFFECTIVE DATE

Internal Revenue Bulletin 1996-20 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective on [date of publication].

DRAFTING INFORMATION

The principal authors of this revenue procedure are Lynn Kawecki and Marvin Friedlander. For further information regarding this revenue procedure, contact Mr. Kawecki at (202) 622-7305 (not a toll free number).

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▸Contents — Internal Revenue Bulletin 1996-20

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