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SECTION 4. APPLICATION

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

The acquisition of a debt in the situation described in section 3 is not a direct acquisition within the meaning of § 1.108–2(b).

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

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