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Introduction

SECTION 6. DRAFTING

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

INFORMATION

The principal author of this revenue procedure is Jeffrey L. Vinnik of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure, contact Mr. Vinnik at (202) 3174959 (not a toll free number). For the latest information about developments related to Form 8802 and its instructions, go to www.irs.gov/form8802 .

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