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Introduction

SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2004-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective March 1, 2004. Elections made before the effective date of this revenue procedure continue to be effective, including those sent to a different address; they do not need to be renewed.

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▸Contents — Internal Revenue Bulletin 2004-9

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