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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-22 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides safe harbors with respect to programs involving ongoing exchanges of tangible personal property using a single intermediary, as described in section 3.02 of this revenue procedure (an “LKE Program”).

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▸Contents — Internal Revenue Bulletin 2003-22
Internal Revenue Bulletin 2003-22

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