SECTION 3. SCOPE
Internal Revenue Bulletin 2002-46 · 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, to affected taxpayers within the meaning of section 301.7508A–1(d)(1) of the regulations, and to taxpayers whom the
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