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Introduction

SECTION 4. APPLICATION

Internal Revenue Bulletin 2008-42 · 2026-10-03 edition · updated 2026-10-04 · United States

For taxpayers within the scope of this revenue procedure, the Internal Revenue Service will treat the purchase described in section 3.04 of this revenue procedure as an exchange of rights under the Agreement for identical securities to which § 1058(a) applies.

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▸Contents — Internal Revenue Bulletin 2008-42
Internal Revenue Bulletin 2008-42

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