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PART II

SECTION 3. AREAS IN WHICH

Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States

RULING OR DETERMINATION LETTERS WILL NOT BE ISSUED

.01 Specific Questions and Problems (1) Section 871(g). - Special Rules for Original Issue Discount. - Whether a debt

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▸Contents — Internal Revenue Bulletin 2001-1
Internal Revenue Bulletin 2001-1

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