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SECTION 3. SCOPE

Internal Revenue Bulletin 2000-36 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any acquisition of corporate debt by a beneficiary of a decedent creditor’s estate or by a beneficiary of a revocable trust that became irrevocable upon the creditor’s

2000–36 I.R.B. 257 September 5, 2000

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▸Contents — Internal Revenue Bulletin 2000-36
Internal Revenue Bulletin 2000-36

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