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SEC. 6. EFFECTIVE DATE

Internal Revenue Bulletin 2004-51 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any return filed on a 2004 tax form for a taxable year beginning in 2004, and to any return filed on a 2004 tax form in 2005 for a short taxable year beginning in 2005.

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▸Contents — Internal Revenue Bulletin 2004-51
Internal Revenue Bulletin 2004-51

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