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SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-33 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a safe harbor under which the Internal Revenue Service will treat an exchange accommodation titleholder as the beneficial owner of property for federal income tax purposes if the property is held in a “qualified

2004–33 I.R.B. 295 August 16, 2004

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▸Contents — Internal Revenue Bulletin 2004-33
Internal Revenue Bulletin 2004-33

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