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Introduction

SECTION 8. EFFECTIVE DATE

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

This revenue procedure is effective for all ruling requests submitted on or after January 1, 2011. Ruling requests submitted before January 1, 2011, may use this revenue procedure or Rev. Proc. 2008–67.

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▸Contents — Internal Revenue Bulletin 2010-52

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