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INCOME TAX

Internal Revenue Bulletin 2009-15 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2009–25, page 758. This notice invites public comments on how certain business practices in the retail industry have changed since the promulgation of the uniform capitalization regulations under section 263A of the Code, and whether certain definitions under the regulations should be modified in light of current business practices.

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▸Contents — Internal Revenue Bulletin 2009-15

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