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Introduction

SECTION 6. EFFECTIVE DATE

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

This revenue procedure is effective January 1, 2009, for all forms, tax returns,

amended tax returns, and claims for refund filed on or after that date.

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▸Contents — Internal Revenue Bulletin 2009-3

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