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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2015-40 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure supplements Rev. Proc. 2015–3, 2015–1 I.R.B. 129, which sets forth areas of the Internal Revenue Code (Code) on which the Internal Revenue Service (Service) will not issue letter rulings or determination letters (norule areas).

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▸Contents — Internal Revenue Bulletin 2015-40
Internal Revenue Bulletin 2015-40

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