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bulletin Internal Revenue›Rev. Proc. 99-16

SECTION 3. SCOPE

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

This revenue procedure applies to commodities dealers, securities traders, and commodities traders that want to make an election to use the mark-to-market method of accounting under § 475(e) or (f).

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

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