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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2010-40 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective September 29, 2010. A taxpayer may

2010–40 I.R.B. 414 October 4, 2010

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▸Contents — Internal Revenue Bulletin 2010-40

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