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SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2001-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to substitutions that occur on or after March 13, 2001. For substitutions that occur before March 13, 2001, Rev. Proc. 99–18, as currently in effect, continues to apply.

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▸Contents — Internal Revenue Bulletin 2001-9
Internal Revenue Bulletin 2001-9

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