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Introduction

SECTION 4. PROCEDURE

Internal Revenue Bulletin 2009-2 · 2026-10-03 edition · updated 2026-10-04 · United States

The Internal Revenue Service will not challenge the treatment of a Payment or Excess Amount by a Money Market Fund to which this revenue procedure applies if the Money Market Fund treats the Payment or Excess Amount as short-term capital gain in the taxable year in which the Payment or Excess Amount is received. No inference should be drawn from this revenue procedure as to whether or not other treatments of Payments or Excess Amounts may be appropriate.

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▸Contents — Internal Revenue Bulletin 2009-2

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