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Rev. Proc. 88-23, 1988-1 C.B. 787, is

Internal Revenue Bulletin 2000-35 · 2026-10-03 edition · updated 2026-10-04 · United States

superseded as of the date Rev. Proc. 200035 is effective.

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▸Contents — Internal Revenue Bulletin 2000-35
Internal Revenue Bulletin 2000-35

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