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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