SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 2004-32 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective July 20, 2004. Any entity that meets the requirements of this revenue procedure as of July 20, 2004, may seek relief under this revenue procedure. This revenue procedure applies to requests pending with the Service on July 20, 2004.
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