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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2000-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective on January 24, 2000. The IRS may conclude agreements under this revenue procedure at any time after that date, but such agreements will not have effect before the date specified in the agreement.

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▸Contents — Internal Revenue Bulletin 2000-4

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