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Introduction

SECTION 8. EFFECT ON OTHER

Internal Revenue Bulletin 2008-29 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Rev. Rul. 91–17, 1991–1 C.B. 190, is amplified to provide terms and conditions and a model closing agreement for use by taxpayers seeking the relief described in § 1.817–5(a)(2) of the regulations; Rev.

Proc. 92–25, 1992–1 C.B. 741, is superseded; Notice 2000–9, 2000–1 C.B. 449, is obsolete.

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▸Contents — Internal Revenue Bulletin 2008-29

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