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Introduction

SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2013-38 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for taxable years beginning after December 31, 2011.

September 16, 2013 210 2013–38 I.R.B.

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▸Contents — Internal Revenue Bulletin 2013-38
Internal Revenue Bulletin 2013-38

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