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Introduction

SECTION 3. DISCUSSION

Internal Revenue Bulletin 2006-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides a delay in the effective date of new user fee charges for processing Forms 8802. The user fee will be charged for all Forms 8802 received with a postmark date on or after November 1, 2006.

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▸Contents — Internal Revenue Bulletin 2006-42

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