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SECTION 9. EFFECTIVE DATE

Internal Revenue Bulletin 1998-46 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for all applications (including those applications now being considered by the Service) for relief satisfying the requirements of sections 4, 5, or 6 of this revenue procedure (including those filed pursuant to either Rev. Proc. 94–23 or Rev. Proc. 97–40).

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▸Contents — Internal Revenue Bulletin 1998-46

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