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SECTION 6. EFFECTIVE DATE

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

This revenue procedure is effective for taxable years beginning on or after January 1, 2016, for Federal student loans discharged under ED’s Defense to Repayment discharge process or the Closed School discharge process.

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

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