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PART I — INCOME TAXES

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2007-41 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for S corporation elections and corporate clas

2007–41 I.R.B. 789 October 9, 2007

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▸Contents — Internal Revenue Bulletin 2007-41

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