Rev. Rul. 79-64 1979-1 C.B. 390
SECTION 1. PURPOSE
Internal Revenue Bulletin 2004-34 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 This revenue procedure supersedes Rev. Proc. 96–60, 1996–2 C.B. 399. This revenue procedure explains both
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