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Introduction

SECTION 3. SCOPE OF NOTICE

Internal Revenue Bulletin 2006-41 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice applies to any make, model, or model year of new advanced lean burn technology motor vehicle or new qualified

hybrid passenger automobile or light truck that is—

(1) manufactured by Toyota Motor Corporation; and

(2) purchased for use or lease in the United States on or after October 1, 2006.

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▸Contents — Internal Revenue Bulletin 2006-41

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