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Effective Date Note:
By T.D. 9578, 77 FR 8729, Feb. 15, 2012, § 54.9815-2713 was added, effective Apr. 16, 2012.
[T.D. 9578, 77 FR 8729, Feb. 15, 2012]
No court rulings in the library cite this provision yet.
No private letter rulings in the library cite this provision yet.
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