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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2004-23 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for all applications for relief satisfying the requirements of section 4 of this revenue procedure, including those applications now being considered by the Service.

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▸Contents — Internal Revenue Bulletin 2004-23
Internal Revenue Bulletin 2004-23

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