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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2009-31 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides a list of transactions that have been identified by the Internal Revenue Service as “transactions of interest” for purposes of § 1.6011–4(b)(6) of the Income Tax Regulations and §§ 6111, 6112, 6662A, 6707, 6707A and 6708 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2009-31

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