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Introduction

SECTION 4. Drafting Information.

Internal Revenue Bulletin 2008-40 · 2026-10-03 edition · updated 2026-10-04 · United States

The principal author of this notice is Frank J. Fisher of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this revenue procedure, contact Frank J. Fisher at (202) 622–3050 (not a toll-free call).

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▸Contents — Internal Revenue Bulletin 2008-40

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