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Introduction

SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2018-31 · 2026-10-03 edition · updated 2026-10-04 · United States

The revised reporting requirements of this revenue procedure will apply to information returns for taxable years ending on or after December 31, 2018. Thus, the revised reporting requirements generally will apply to returns that become due on or after May 15, 2019.

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▸Contents — Internal Revenue Bulletin 2018-31
Internal Revenue Bulletin 2018-31

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