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Rev. Rul. 2004-52 holds that credit card annual

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-22 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure describes conditions under which a taxpayer that has invested in a repurchase agreement (repo) may treat its position in the repo as a Government security for purposes of qualifying as a regulated investment company (RIC) under the asset diversification test of section 851(b)(3) of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2004-22
Internal Revenue Bulletin 2004-22

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