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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2015-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any income-tax return filed on a 2014 tax form for a taxable year beginning in 2014 and to any income-tax return filed on a 2014 tax form in 2015 for a short taxable year beginning in 2015.

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▸Contents — Internal Revenue Bulletin 2015-7
Internal Revenue Bulletin 2015-7

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