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Introduction

SECTION 5. SCOPE

Internal Revenue Bulletin 2007-29 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies when, under a research agreement, a sponsor uses property financed with proceeds of an issue of State or local bonds subject to § 141 or § 145(a)(2)(B) of the Code.

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▸Contents — Internal Revenue Bulletin 2007-29

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