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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2002-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure allows certain partnerships that invest in assets exempt from taxation under § 103 of the Internal Revenue Code to make an election that enables money market fund partners to take into account monthly the inclusions required under §§ 702 and 707(c).

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▸Contents — Internal Revenue Bulletin 2002-9

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