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Rev. Proc. 2003-49 is modified and

Internal Revenue Bulletin 2014-2 · 2026-10-03 edition · updated 2026-10-04 · United States

superseded by this revenue procedure. Issuers can continue to rely on Rev. Proc. 2003-49 until the effective date of this revenue procedure, which is the date of publication of this revenue procedure in the Internal Revenue Bulletin.

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▸Contents — Internal Revenue Bulletin 2014-2
Internal Revenue Bulletin 2014-2

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