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SECTION 8. EFFECT OF APPROVAL

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

consideration before any further action is taken. Such a referral to the national office will be treated as a request for technical advice, and the provisions of Rev. Proc. 2001–2 or, for tax-exempt organizations, Rev. Proc. 2001–5, will be followed.

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

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