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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2008-12 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to eligible individuals who are not required by sections 6012 or 6017 to file an income tax return, but who file a return as provided in Notice 2008–28 solely for the purpose of obtaining a stimulus payment.

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▸Contents — Internal Revenue Bulletin 2008-12
Internal Revenue Bulletin 2008-12

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