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Internal Revenue Bulletin: 2009-20
May 18, 2009
Part III. Administrative, Procedural, and Miscellaneous
Table of Contents
Notice 2009-42
I. Background and extension of date for making election
II. Effect on other guidance
Drafting information
Rev. Proc. 2009-28
SECTION 1. PURPOSE
SECTION 2. BACKGROUND
SECTION 3. SCOPE
SECTION 4. PROCEDURE
SECTION 5. EFFECTIVE DATE
DRAFTING INFORMATION
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