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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2008-41 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to taxpayers who, before June 30, 2009, receive Settlement Offers generally described in section 2 of this revenue procedure that (1) include Window Periods that do not extend beyond December 31, 2012, and (2) require that the taxpayer deliver an auction rate security that the taxpayer purchased on or before February 13, 2008.

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▸Contents — Internal Revenue Bulletin 2008-41

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