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Notice 2026-1 provided a safe harbor

SECTION 5. EFFECT ON OTHER

Internal Revenue Bulletin 2026-36 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

This notice modifies and amplifies Notice 2026-1.

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▸Contents — Internal Revenue Bulletin 2026-36
Internal Revenue Bulletin 2026-36

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