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Introduction

SECTION 12. REVOCATION

Internal Revenue Bulletin 2009-2 · 2026-10-03 edition · updated 2026-10-04 · United States

OR MODIFICATION OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION

Revocation or modification of a determination letter or ruling may be retroactive

Appeal and conference procedures in the case of revocation or modification of exempt status letter

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▸Contents — Internal Revenue Bulletin 2009-2

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