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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2010-36 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective on September 7, 2010. Any qualified entity that meets the requirements of this revenue procedure as of September 7, 2010, may seek relief under this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2010-36

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