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

SECTION 3. SCOPE

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

This revenue procedure applies to repos that, within the meaning of Rule 5b–3(c)(1), are Collateralized Fully with securities that qualify as Government securities for purposes of section 851(b)(3).

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

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