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SEC. 5. EFFECTIVE DATE

Internal Revenue Bulletin 2001-46 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any return filed on 2001 tax forms for a tax

able year beginning in 2001, and to any return filed on 2001 tax forms in 2002 for short taxable years beginning in 2002.

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▸Contents — Internal Revenue Bulletin 2001-46
Internal Revenue Bulletin 2001-46

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