bulletin Internal Revenue›Rev. Proc. 90-63, 1990-2 C.B. 664, is
SECTION 12. EFFECTIVE DATE
Internal Revenue Bulletin 1997-33 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for any taxable year of a qualifying taxpayer ending on or after August 18, 1997.
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