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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2009-49 · 2026-10-03 edition · updated 2026-10-04 · United States

Except as provided in § 13(f) of the Act, this revenue procedure applies to taxpayers that incurred an applicable NOL or an applicable loss from operations for a taxable year ending after December 31, 2007, and beginning before January 1, 2010.

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▸Contents — Internal Revenue Bulletin 2009-49
Internal Revenue Bulletin 2009-49

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