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SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2013-43 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for requests for relief filed on or after September 16, 2013. In addition, this revenue procedure is effective for requests for equitable relief pending on September 16, 2013 whether with the Service, the Office of Appeals, or in a case docketed with a Federal court.

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▸Contents — Internal Revenue Bulletin 2013-43
Internal Revenue Bulletin 2013-43

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