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Part I. — 1986 Code.

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2002-39 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure generally applies to all ruling requests pending in the national office on September 30, 2002, the date of publication of this revenue procedure in the Internal Revenue Bulletin, and to requests for relief received thereafter.

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▸Contents — Internal Revenue Bulletin 2002-39

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