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SECTION 2. BACKGROUND

Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States

subject to TEFRA .11 Issue Under Consideration

(1) During an examination (2) Before an area office (3) Before a federal court

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▸Contents — Internal Revenue Bulletin 2001-23
Internal Revenue Bulletin 2001-23

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