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Rev. Proc. 2026-10

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2026-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for all ruling requests received on or after January 20, 2026.

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▸Contents — Internal Revenue Bulletin 2026-4
Internal Revenue Bulletin 2026-4

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