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Bulletin No. 1996–24 June 10, 1996

Internal Revenue Bulletin 1996-24 · 2026-10-03 edition · updated 2026-10-04 · United States

corporation, reflected its substance, determined on the basis of all of the relevant facts and circumstances, and was respected for federal income tax purposes.

T.D. 8670, page 6. Final regulations under section 482 of the Code relate to qualified cost sharing arrangements.

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▸Contents — Internal Revenue Bulletin 1996-24
Internal Revenue Bulletin 1996-24

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