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SECTION 3. SCOPE

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

This revenue procedure applies to taxpayers applying the safe harbor rules set forth in Rev. Proc. 2000–37 in structuring like-kind exchanges.

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

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