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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2004-29 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is applicable to bonds sold on or after July 19, 2004, that are subject to section 142(d). In addition, subject to the applicable effective dates for the corresponding statutory provisions, an issuer may apply this revenue procedure to any bonds (1) sold before July 19, 2004, that are subject to section 142(d), or (2) subject to section 103(b)(4)(A) of the 1954 Code.

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▸Contents — Internal Revenue Bulletin 2004-29

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