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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2016-11 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies for determining whether compliance-monitoring provisions meet the requirements of §§ 1.42–5(d) and 1.42–5T(c)(2)(ii) and (iii).

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▸Contents — Internal Revenue Bulletin 2016-11
Internal Revenue Bulletin 2016-11

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