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SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2005-33 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for any penalty specified in section 2.05 that

relates to a return or statement the due date for which is after October 22, 2004.

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▸Contents — Internal Revenue Bulletin 2005-33

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