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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 September 11, 2007. If, in response to comments, additional guidance is published interpreting the phrase “contracts to which section 264(f) applies,” such guidance will apply prospectively.

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

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