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Introduction

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2017-44 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for plan years commencing on or after January 1, 2018. However, taxpayers may elect to apply this revenue procedure for earlier plan years.

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▸Contents — Internal Revenue Bulletin 2017-44
Internal Revenue Bulletin 2017-44

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