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Introduction

SECTION 5. APPLICATION

Internal Revenue Bulletin 2004-30 · 2026-10-03 edition · updated 2026-10-04 · United States

A taxpayer that makes provider incentive payments within the meaning of this revenue procedure is permitted to include those payments in discounted unpaid losses without regard to § 404.

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▸Contents — Internal Revenue Bulletin 2004-30
Internal Revenue Bulletin 2004-30

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