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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2011-35 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective August 29, 2011, the date this revenue procedure was published in the Internal Revenue Bulletin. However, taxpayers may apply the safe harbor in this revenue procedure for prior periods.

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▸Contents — Internal Revenue Bulletin 2011-35
Internal Revenue Bulletin 2011-35

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