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SECTION 3. SCOPE

Internal Revenue Bulletin 2001-47 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to individuals serving in the Armed Forces in a combat zone, or in support of such Armed Forces, and to affected taxpay

ers within the meaning of § 301.7508A1(d)(1) of the Regulations on Procedure and Administration.

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▸Contents — Internal Revenue Bulletin 2001-47
Internal Revenue Bulletin 2001-47

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