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Introduction

SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2014-18 · 2026-10-03 edition · updated 2026-10-04 · United States

The regulations incorporating the guidance described in this notice will be effective for taxable years of U.S. persons that own stock of a PFIC through a tax exempt organization or account ending on or after December 31, 2013.

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▸Contents — Internal Revenue Bulletin 2014-18
Internal Revenue Bulletin 2014-18

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