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bulletin Internal Revenue›Rev. Proc. 99-16

SECTION 1. PURPOSE

Internal Revenue Bulletin 1999-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the exclusive procedure for dealers in commodities and traders in securities or commodities to make an election to use the mark-to-market method of accounting under § 475(e) or (f) of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 1999-7
Internal Revenue Bulletin 1999-7

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