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SECTION 8. EFFECTIVE DATE

Internal Revenue Bulletin 2006-3 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for a taxable year ending on or after December 31, 2005, and for any earlier taxable year that is after the taxpayer’s second taxable year ending on or after December 31, 2003.

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▸Contents — Internal Revenue Bulletin 2006-3
Internal Revenue Bulletin 2006-3

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