SECTION 1. PURPOSE
Internal Revenue Bulletin 2004-50 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure provides that certain transactions with brief asset holding periods are not reportable transactions for purposes of the disclosure rules under § 1.6011–4(b)(7) of the Income Tax Regulations. However, these transactions may be reportable transactions for purposes of the disclosure rules under § 1.6011–4(b)(2), (b)(3), (b)(4), (b)(5), or (b)(6).
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