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SECTION 7. PROCESSING OF
Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States
APPLICATION
.01 Service discretion .02 Applicability of Rev. Proc. 2001–1,
Rev. Proc. 2001–4, and any succes- sor revenue procedures .03 Incomplete application - 21 day
rule .04 Conference in the national office .05 Letter ruling .06 Effect of noncompliance .07 Effect on other offices of the Service
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