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Introduction

SECTION 4. EFFECTIVE DATE

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

This revenue procedure applies to all ruling requests that are postmarked or, if not mailed, received on or after September 14, 2015, and relate to distributions that occur after such date.

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▸Contents — Internal Revenue Bulletin 2015-40

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