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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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▸Contents — Internal Revenue Bulletin 2001-23

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