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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2018-50 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective on December 10, 2018. Taxpayers may apply the safe harbor set forth in this revenue procedure to taxable years beginning after December 31, 2017.

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▸Contents — Internal Revenue Bulletin 2018-50
Internal Revenue Bulletin 2018-50

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