SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 2009-20 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
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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