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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2007-40 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for taxable years beginning on or after October 1, 2007. However, taxpayers may apply this revenue procedure to taxable years beginning after December 31, 2005.

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▸Contents — Internal Revenue Bulletin 2007-40
Internal Revenue Bulletin 2007-40

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