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bulletin Internal Revenue›Rev. Proc. 90-63, 1990-2 C.B. 664, is

SECTION 7. INTERACTION

Internal Revenue Bulletin 1997-33 · 2026-10-03 edition · updated 2026-10-04 · United States

WITH § 475

If a loan is subject to both the mark-tomarket rules under § 475 and the principal-reduction method, see Notice 96–23, 1996–1 C.B. 374.

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▸Contents — Internal Revenue Bulletin 1997-33

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