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INCOME TAX

Internal Revenue Bulletin 1999-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 99–43, page 506. Partnership allocations; cancellation of nonrecourse indebtedness. This ruling provides guidance on the substantiality of special allocations made by amendments to a partnership agreement after the events giving rise to the specially allocated items have occurred.

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▸Contents — Internal Revenue Bulletin 1999-42
Internal Revenue Bulletin 1999-42

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