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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2009-20 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth the circumstances under which the filing of Form 8927, “Determination Under Sec- tion 860(e)(4) by a Qualified Investment Entity,” is treated as a “determination” for purposes of § 860(e) of the Internal Revenue Code (Code).

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▸Contents — Internal Revenue Bulletin 2009-20
Internal Revenue Bulletin 2009-20

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