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Introduction

SECTION 7. EFFECTIVE DATE

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

In general, this revenue procedure is effective for taxable years ending on or after December 31, 2007. However, sections 4.02, 6.01(2) and 6.02(2) of this revenue procedure are effective for taxable years ending on or after March 7, 2008.

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▸Contents — Internal Revenue Bulletin 2008-12

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