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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2007-30 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 3 of this revenue procedure is effective August 28, 2007. Section 4 of this revenue procedure applies to all late submissions for opinion or advisory letters made after January 31, 2006.

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▸Contents — Internal Revenue Bulletin 2007-30

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