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Internal Revenue Bulletin 1999-20 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–106004–98, page 77. Proposed regulations under section 355 of the Code relate to recognition of gain on certain distributions of stock or securities of a controlled corporation. A public hearing is scheduled for September 21, 1999.

Finding Lists begin on page 97.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 1999-20

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