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Introduction

SECTION 8. EFFECTIVE DATE

Internal Revenue Bulletin 2006-45 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice is effective October 12, 2006, except that the provisions of this notice will not be applied adversely to taxpayers who issued, changed or modified contracts in compliance with Notice 2004–61 (without regard to the modifications made by this notice).

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▸Contents — Internal Revenue Bulletin 2006-45

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