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PART II

SECTION 13. EFFECTIVE DATE

Internal Revenue Bulletin 2012-1 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is generally effective February 1, 2012, except as otherwise noted. The Exempt Organization User Fees set forth in sections 6.06, 6.07 and 6.08 are effective January 3, 2012.

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▸Contents — Internal Revenue Bulletin 2012-1

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