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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2018-40 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for taxable years beginning after September 13, 2018. However, a REIT described in section 3 of this revenue procedure may choose to apply the rules set forth in section 4 of this revenue procedure with respect to any prior taxable year(s).

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▸Contents — Internal Revenue Bulletin 2018-40
Internal Revenue Bulletin 2018-40

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