SECTION 1. PURPOSE

Internal Revenue Bulletin 2009-14 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides an optional safe harbor treatment for taxpayers that experienced losses in certain investment arrangements discovered to be criminally fraudulent. This revenue procedure also describes how the Internal Revenue Service will treat a return that claims a deduction for such a loss and does not use the safe harbor treatment described in this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2009-14

Internal Revenue Bulletin 2009-14

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