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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin 1996-39 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure describes conditions under which distributions made to shareholders of a regulated investment company (RIC) may vary and nevertheless be deductible as dividends under § 562 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 1996-39
Internal Revenue Bulletin 1996-39

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