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Part III. Administrative, Procedural, and Miscellaneous

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for plan years commencing on or after January 1, 1995.

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf

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