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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2008-21 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to determine whether securities are “readily marketable” for purposes of section 956(c)(2)(J) for any day during calendar years 2007 or 2008 for which it is relevant whether securities are readily marketable for purposes of that section.

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▸Contents — Internal Revenue Bulletin 2008-21
Internal Revenue Bulletin 2008-21

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