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Introduction

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2010-52 · 2026-10-03 edition · updated 2026-10-04 · United States

The regulations described in this notice will apply in post-2010 taxable years, including for purposes of applying sections 902 and 960 to pre-2011 taxes. Until regulations incorporating the guidance set forth in this notice are issued, taxpayers may rely on the guidance contained in this notice.

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▸Contents — Internal Revenue Bulletin 2010-52
Internal Revenue Bulletin 2010-52

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