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Rev. Proc. 80-27 does not address the

SECTION 8. TERMINATION OF THE GROUP EXEMPTION LETTER

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

.01 Termination of the group exemption letter with respect to all subordinate organizations (1) Termination by the IRS (2) Termination by the central organization .02 Termination of the group exemption letter with respect to a particular subordinate organization (1) Removal from the group exemption letter (2) Group exemption letter remains in effect

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▸Contents — Internal Revenue Bulletin 2020-21

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