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SECTION 1. PURPOSE

Internal Revenue Bulletin 1998-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth the acceptable form of the written assurances (certification) that a real estate reporting person must obtain from the seller of a principal residence to except such sale or exchange from the information reporting requirements for real estate transactions under § 6045(e)(5) of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 1998-7
Internal Revenue Bulletin 1998-7

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