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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-10 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a safe harbor under which the Internal Revenue Service (the “Service”) will not challenge whether a dwelling unit qualifies as property held for productive use in a trade or business or for investment for purposes of § 1031 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2008-10
Internal Revenue Bulletin 2008-10

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