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Introduction

SECTION 3. MODIFICATION OF REV.

Internal Revenue Bulletin 2009-16 · 2026-10-03 edition · updated 2026-10-04 · United States

PROC. 2007–66

To reflect the statutory amendment made by TEAMTRA to § 24, section 3.04 of Rev. Proc. 2007–66 is modified to read as follows:

.04 Child Tax Credit . For taxable years beginning in 2008, the value used in § 24(d)(1)(B)(i) to determine the amount of credit under § 24 that may be refundable is $8,500.

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