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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2005-12 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by the taxpayer during calendar year 2005, and to leased passenger automobiles that are first leased by the taxpayer during calendar year 2005.

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▸Contents — Internal Revenue Bulletin 2005-12
Internal Revenue Bulletin 2005-12

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