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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2006-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any heavy equipment dealer that is engaged in the trade or business of selling heavy equipment parts at retail and that is authorized under an agreement with one or more heavy equipment manufacturers or distributors to sell new heavy equipment.

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▸Contents — Internal Revenue Bulletin 2006-4
Internal Revenue Bulletin 2006-4

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