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SECTION 1. PURPOSE

Internal Revenue Bulletin 1998-38 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides procedures for taxpayers to make an election under § 1045 of the Internal Revenue Code (“§ 1045 election”) to defer recognition of certain gain on the sale of qualified small business stock (“QSB stock”).

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▸Contents — Internal Revenue Bulletin 1998-38
Internal Revenue Bulletin 1998-38

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