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Introduction

SECTION 5. CCR METHOD

Internal Revenue Bulletin 2002-21 · 2026-10-03 edition · updated 2026-10-04 · United States

Under the CCR method, the amount of a CCR payment is not includible in the taxpayer’s gross income and may not be included in the taxpayer’s basis in the purchased vehicle.

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▸Contents — Internal Revenue Bulletin 2002-21
Internal Revenue Bulletin 2002-21

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