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SECTION 8. EFFECT OF APPROVAL

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

(a) the taxpayer fails to implement the change,

(b) the taxpayer implements the change but does not comply with all the applicable provisions of this revenue procedure, or

(c) there was a misstatement or omission of material facts.

. 02 Subsequently Required Changes .

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

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