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Introduction

SECTION 7. DATE OF

Internal Revenue Bulletin 2013-45 · 2026-10-03 edition · updated 2026-10-04 · United States

APPLICABILITY

This notice applies to qualified 2- or 3-wheeled plug-in electric vehicles acquired after December 31, 2011, and before January 1, 2014.

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▸Contents — Internal Revenue Bulletin 2013-45

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