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Introduction

SECTION 5. EFFECTIVE DATE

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

This revenue procedure is effective for exchanges of dwelling units occurring on or after March 10, 2008. No inference is intended with respect to the federal income tax treatment of exchanges of dwelling units occurring prior to the effective date of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2008-10
Internal Revenue Bulletin 2008-10

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