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Introduction

SECTION 11. APPLICABILITY OF

Internal Revenue Bulletin 2008-36 · 2026-10-03 edition · updated 2026-10-04 · United States

REV. PROCS. 2008–1 AND 2008–4

Rev. Procs. 2008–1 and 2008–4 (or any successors) apply to applications filed under this revenue procedure, unless specifically excluded or overridden by other guidance published in the IRB (including any specific procedures in this document).

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▸Contents — Internal Revenue Bulletin 2008-36

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