SECTION 1. PURPOSE

Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure grants automatic permission for certain securities partnerships to aggregate contributed property for purposes of making § 704(c) allocations. This revenue procedure also describes the information that must be included with ruling requests for permission to aggregate contributed property for purposes of making § 704(c) allocations submitted by partnerships that do not qualify for automatic permission.

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▸Contents — Internal Revenue Bulletin 2001-23

Internal Revenue Bulletin 2001-23

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