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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2008-3 · 2026-10-03 edition · updated 2026-10-04 · United States

The regulations described in this notice will apply to transactions occurring on or after December 28, 2007. No inference is intended as to the treatment of transactions described herein under current law, and the IRS may, where appropriate, challenge such transactions under applicable provisions or judicial doctrines.

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▸Contents — Internal Revenue Bulletin 2008-3
Internal Revenue Bulletin 2008-3

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