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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2007-23 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a taxpayer filing an original return, under examination, in litigation, or making a refund claim with respect to § 199.

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▸Contents — Internal Revenue Bulletin 2007-23
Internal Revenue Bulletin 2007-23

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