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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 6724.—Waiver; Definitions and Special Rules

Internal Revenue Bulletin 2006-3 · 2026-10-03 edition · updated 2026-10-04 · United States

A notice provides guidance for persons required to make returns and provide statements under section 6042 regarding distributions with respect to securities issued by a foreign corporation, and for individuals receiving such statements. See Notice 2006-3, page 306.

January 17, 2006 305 2006–3 I.R.B.

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▸Contents — Internal Revenue Bulletin 2006-3

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