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and David Gosnell

SECTION 3. SCOPE

Internal Revenue Bulletin 2001-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies when, under a management contract, a service provider provides management or other services involving property financed with proceeds of an issue of state or local bonds subject to § 141 or § 145(a)(2)(B).

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▸Contents — Internal Revenue Bulletin 2001-28

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