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Introduction

SECTION 6. EFFECTIVE DATE

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

This revenue procedure is effective on February 25, 2016. Agencies using the REAC protocol as part of the Physical Inspections Pilot Program, however, may rely on these provisions for on-site inspections and low-income certification review occurring between January 1, 2015 and February 25, 2016.

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▸Contents — Internal Revenue Bulletin 2016-11

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