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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2018-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for Form 8802 applications received with a postmark date on or after December 1, 2018.

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▸Contents — Internal Revenue Bulletin 2018-42
Internal Revenue Bulletin 2018-42

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