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Part I. — 1986 Code.

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2002-40 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for sales of QEZ assets occurring after December 21, 2001.

October 7, 2002 683 2002–40 I.R.B.

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▸Contents — Internal Revenue Bulletin 2002-40
Internal Revenue Bulletin 2002-40

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