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

SECTION 4. PROCEDURE

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

If a taxpayer has invested in a repo to which this revenue procedure applies, the taxpayer may treat its position in that repo as a Government security for purposes of section 851(b)(3) even if the taxpayer is not treated as the owner of the underlying securities for federal tax purposes.

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

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