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Introduction

SECTION 7. EFFECT ON OTHER

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

DOCUMENTS

Rev. Proc. 2002–9 is modified and amplified to include in the APPENDIX the automatic change provided in this revenue procedure.

DRAFTING INFORMATION

The principal author of this revenue procedure is Norma Rotunno of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Grant D. Anderson at (202) 622–4930 (not a toll-free number).

2007, is an issue under consideration in examination, appeals, or before the Tax Court, the issue will not be further pursued by the Service.

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▸Contents — Internal Revenue Bulletin 2007-30

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