Rev. Proc. 2009-20, 2009-14 I.R.B. 749, as modified by Rev. Proc. 2011-58, 2011-50…
Internal Revenue Bulletin 2023-1 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 9 of Rev. Proc. 2015-12, 2015-2 I.R.B. 266.
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