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Introduction

SECTION 10. EFFECT OF NOTICE

Internal Revenue Bulletin 2007-5 · 2026-10-03 edition · updated 2026-10-04 · United States

2006–50 ON STATE AND LOCAL TELECOMMUNICATIONS TAXES

Neither Notice 2006–50 nor this notice affect the ability of state or local governments to impose or collect telecommunication taxes under the respective statutes of those governments.

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▸Contents — Internal Revenue Bulletin 2007-5

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