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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 1997-25 · 2026-10-03 edition · updated 2026-10-04 · United States

An election may be made pursuant to this revenue procedure for a taxpayer’s taxable year ending in 1996 or 1997.

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▸Contents — Internal Revenue Bulletin 1997-25
Internal Revenue Bulletin 1997-25

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