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SECTION 7. DEEMED

Internal Revenue Bulletin 1998-46 · 2026-10-03 edition · updated 2026-10-04 · United States

SHAREHOLDERS

Any reference in this revenue procedure to a shareholder of an S corporation shall be treated as including a reference to those persons whose consent is required under § 1.1362–6(b).

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▸Contents — Internal Revenue Bulletin 1998-46
Internal Revenue Bulletin 1998-46

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