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Part III of this notice describes the

SECTION 3. SCOPE

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

The safe harbor procedures of this revenue procedure apply to taxpayers that are qualified investors within the meaning of section 4.03 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2009-14
Internal Revenue Bulletin 2009-14

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