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Notice 2019-46

SECTION 8. APPLICABILITY DATE

Internal Revenue Bulletin 2019-37 · 2026-10-03 edition · updated 2026-10-04 · United States

Forthcoming regulations will provide that they may be applied to taxable years ending before June 22, 2019. Before the issuance of the forthcoming regulations, a domestic partnership or S corporation may rely on the rules described in this notice.

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▸Contents — Internal Revenue Bulletin 2019-37
Internal Revenue Bulletin 2019-37

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