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SECTION 1. PURPOSE

Internal Revenue Bulletin 2001-34 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure clarifies Rev. Proc. 93–27 (1993–2 C.B. 343) by providing guidance on the treatment of the

grant of a partnership profits interest that is substantially nonvested for the provision of services to or for the benefit of the partnership.

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▸Contents — Internal Revenue Bulletin 2001-34
Internal Revenue Bulletin 2001-34

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