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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2000-40 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for QEAAs entered into with respect to an exchange accommodation titleholder that acquires qualified indicia of ownership of property on or after September 15, 2000.

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▸Contents — Internal Revenue Bulletin 2000-40
Internal Revenue Bulletin 2000-40

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