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Bulletin No. 2000–40 October 2, 2000

Internal Revenue Bulletin 2000-40 · 2026-10-03 edition · updated 2026-10-04 · United States

ment of the “exchange accommodation titleholder” as the beneficial owner of such property for federal income tax purposes, if the property is held in a “qualified exchange accommodation arrangement” (QEAA).

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▸Contents — Internal Revenue Bulletin 2000-40
Internal Revenue Bulletin 2000-40

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