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Introduction

SECTION 4. SCOPE

Internal Revenue Bulletin 2002-47 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Applicability .02 Inapplicability (1) Newly married couples sub-

ject to § 1.442–1(d). (2) Interest in a pass-through en-

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▸Contents — Internal Revenue Bulletin 2002-47
Internal Revenue Bulletin 2002-47

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