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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2010-31 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to all cases commenced under the Bankruptcy Code with the exception of chapter 9 municipal debt adjustment cases and chapter 15 ancillary and cross-border cases.

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▸Contents — Internal Revenue Bulletin 2010-31
Internal Revenue Bulletin 2010-31

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