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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2009-20 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective July 1, 2009.

DRAFTING INFORMATION

The principal author of this revenue procedure is Roger E. Wade of the Office

May 18, 2009 1013 2009–20 I.R.B.

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▸Contents — Internal Revenue Bulletin 2009-20

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