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SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2005-46 · 2026-10-03 edition · updated 2026-10-04 · United States

Regulations incorporating the guidance set forth in this notice will apply to tax years beginning on or after January 1, 2006. Until such regulations are issued, nonresident alien individuals may rely on this notice.

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▸Contents — Internal Revenue Bulletin 2005-46
Internal Revenue Bulletin 2005-46

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