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Introduction

SECTION 4. APPLICABILITY

Internal Revenue Bulletin 2017-7 · 2026-10-03 edition · updated 2026-10-04 · United States

DATE

This revenue procedure applies to reporting periods of ultimate parent entities of U.S. MNE groups beginning on or after January 1, 2016, and before the applicability date of § 1.6038–4.

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▸Contents — Internal Revenue Bulletin 2017-7
Internal Revenue Bulletin 2017-7

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