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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2006-47 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to taxpayers who are recognized by the AEWC as whaling captains and who pay whaling expenses during the taxable year in carrying out sanctioned whaling activities as captain of a whaling crew.

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▸Contents — Internal Revenue Bulletin 2006-47
Internal Revenue Bulletin 2006-47

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