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INCOME TAX

Internal Revenue Bulletin 1998-41 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8782, page 5. Final regulations under section 927 of the Code provide guidance to taxpayers who have made an election to be treated as a foreign sales corporation (FSC).

T.D. 8783, page 4. Final regulations under section 368 of the Code that provide guidance regarding satisfaction of the continuity of interest requirement for corporate reorganizations are amended.

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▸Contents — Internal Revenue Bulletin 1998-41

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