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Introduction

SECTION 12. EFFECTIVE DATE

Internal Revenue Bulletin 2002-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to designations of substitute agents and notifications of the existence of default substitute agents, and to requests for designation of a substitute agent or for replacement of a previously designated substitute agent made after June 28, 2002.

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▸Contents — Internal Revenue Bulletin 2002-28

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