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Rev. Proc. 80-27 (as modified by Rev.

SECTION 16. EFFECTIVE DATE

Internal Revenue Bulletin 2020-21 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective on and after the date the final revenue procedure is published in the Internal Revenue Bulletin.

26 CFR 601.201: Rulings and determination letters

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▸Contents — Internal Revenue Bulletin 2020-21

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