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Introduction

SECTION 5. EFFECTIVE DATE

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

This revenue procedure is generally effective for taxable years beginning on or after May 11, 2007. However, taxpayers may apply this revenue procedure to taxable years beginning after December 31, 2004, and before May 11, 2007.

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

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