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bulletin Internal Revenue›Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 1999-23 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the procedures by which an issuer may remedy an inadvertent non-egregious failure to comply with the modified endowment contract rules under § 7702A of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 1999-23
Internal Revenue Bulletin 1999-23

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