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Introduction

SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2018-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This modification in this revenue procedure will be treated as in effect as of the effective date of Rev. Proc. 2017–60, which is for federal income tax returns (including amended federal income tax returns) filed after November 21, 2017.

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▸Contents — Internal Revenue Bulletin 2018-9
Internal Revenue Bulletin 2018-9

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