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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-27 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance concerning the factors that must be present in order for a taxpayer to receive consent to revoke an election previously filed under § 83(b) of the Internal Revenue Code. It also sets out procedures for submitting a request for consent to revoke a valid § 83(b) election.

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▸Contents — Internal Revenue Bulletin 2006-27
Internal Revenue Bulletin 2006-27

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