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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2012-51 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any income tax return filed on a 2012 tax form for a taxable year beginning in 2012, and to any income tax return filed on a 2012 tax form in 2013 for a short taxable year beginning in 2013.

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▸Contents — Internal Revenue Bulletin 2012-51
Internal Revenue Bulletin 2012-51

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