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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2013-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Except for section 3, this revenue procedure applies to taxable years beginning

in 2013. Section 3 of this revenue procedure applies to taxable years beginning in 2012.

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▸Contents — Internal Revenue Bulletin 2013-5
Internal Revenue Bulletin 2013-5

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