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Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph

SECTION 7. EFFECT ON OTHER

Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States

REVENUE PROCEDURES

Rev. Procs. 99–3 and 99–51 are superseded.

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▸Contents — Internal Revenue Bulletin 2000-1
Internal Revenue Bulletin 2000-1

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