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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2004-44 · 2026-10-03 edition · updated 2026-10-04 · United States

Treatment as Qualified Dividend Income for Purposes of Section 1(h)(11) of the Internal Revenue Code of Distributions, Inclusions, and Other Amounts From Foreign Corporations Subject to Certain Anti-Deferral Regimes

Notice 2004–70

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▸Contents — Internal Revenue Bulletin 2004-44
Internal Revenue Bulletin 2004-44

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