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Notice 89-85, 1989-2 C.B. 403, and

Internal Revenue Bulletin 2025-37 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2006-46, 2006-1 C.B. 1044, are modified and clarified.

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▸Contents — Internal Revenue Bulletin 2025-37

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