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SECTION 5. EFFECTIVE DATE

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

This revenue procedure applies to any return filed on a 2006 tax form for a taxable year beginning in 2006, and to any return filed on a 2006 tax form in 2007 for a short taxable year beginning in 2007.

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

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