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Introduction

SECTION 18. EFFECTIVE

Internal Revenue Bulletin 2013-1 · 2026-10-03 edition · updated 2026-10-04 · United States

DATE

Rev. Proc. 2012–4 is superseded.

This revenue procedure is effective January 2, 2013.

Sec. 18 2013–1 I.R.B. 159 January 2, 2013

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▸Contents — Internal Revenue Bulletin 2013-1
Internal Revenue Bulletin 2013-1

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