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SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-13 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance with respect to, and announces the intention to amend, Treas. Reg. § 1.985–3(d) regarding the proper exchange rate for determining dollar approximate separate transactions method (“DASTM”) gain or loss when translating current and historical assets upon a transfer from a qualified business unit (a “QBU”) to its U.S. home office.

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▸Contents — Internal Revenue Bulletin 2005-13
Internal Revenue Bulletin 2005-13

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