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Introduction

SECTION 3. EFFECTIVE DATE

Internal Revenue Bulletin 2015-18 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice is effective for all payments received pursuant to specified Federal procurement contracts entered into on and after January 2, 2011. The list of qualified income tax treaties will be updated as necessary in subsequent IRS Forms, Instructions, Publications or other media (including electronic media).

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▸Contents — Internal Revenue Bulletin 2015-18

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