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Part I. — 1986 Code.

SECTION 1. PURPOSE

Internal Revenue Bulletin 2002-40 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure explains how taxpayers may make an election under § 1397B of the Internal Revenue Code to defer recognition of certain gain on the sale of a qualified empowerment zone asset (QEZ asset).

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▸Contents — Internal Revenue Bulletin 2002-40
Internal Revenue Bulletin 2002-40

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