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Introduction

SECTION 12. EFFECTIVE DATE AND

Internal Revenue Bulletin 2009-3 · 2026-10-03 edition · updated 2026-10-04 · United States

DURATION OF PROCEDURE

This revenue procedure is effective on January 1, 2009 and will remain in effect unless revoked, modified, or superseded.

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▸Contents — Internal Revenue Bulletin 2009-3

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