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Part III

SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2011-50 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to losses for which the discovery year is a taxable year beginning after December 31, 2007.

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▸Contents — Internal Revenue Bulletin 2011-50
Internal Revenue Bulletin 2011-50

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