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SECTION 3. SCOPE

Internal Revenue Bulletin 2004-31 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a taxpayer that is required to disclose reportable transactions under § 1.6011–4 with respect to transactions described in § 1.6011–4(b)(6).

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▸Contents — Internal Revenue Bulletin 2004-31
Internal Revenue Bulletin 2004-31

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