Part III. Administrative, Procedural, and Miscellaneous
SECTION 8. EFFECT ON OTHER
Internal Revenue Bulletin 2002-20 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 91–71 (1991–2 C.B. 900) is clarified, and, as clarified, is superseded.
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