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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2011-37 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for taxable years ending on or after August 19, 2011. With respect to the use of statistical sampling by a taxpayer for a taxable year ending before August 19, 2011, for which the applicable period of limitations has not expired, the Service will permit, but will not require, application of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2011-37

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