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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2012-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any income tax return filed on a 2011 tax form for a taxable year beginning in 2011, and to any income tax return filed on a 2011 tax form in 2012 for a short taxable year beginning in 2012.

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▸Contents — Internal Revenue Bulletin 2012-7
Internal Revenue Bulletin 2012-7

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