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Introduction

SECTION 8. EFFECTIVE DATE

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

This notice applies with respect to certifications provided after February 29, 2008. Taxpayers may apply the provisions of this notice with respect to certifications provided on or before February 29, 2008.

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▸Contents — Internal Revenue Bulletin 2008-12

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