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Part III of this notice describes the

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2009-14 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to losses for which the discovery year is a taxable year beginning after December 31, 2007.

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▸Contents — Internal Revenue Bulletin 2009-14
Internal Revenue Bulletin 2009-14

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