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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2004-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Interpretation of Section 301.6109–1(d)(3)(ii) of the Procedure and Administration Regulations

Notice 2004–1

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▸Contents — Internal Revenue Bulletin 2004-2
Internal Revenue Bulletin 2004-2

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