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Announcement 2011-4

• “Whipsaw” issues, i.e., issues for

Internal Revenue Bulletin 2011-4 · 2026-10-03 edition · updated 2026-10-04 · United States

which resolution with respect to one party might result in inconsistent treatment in the absence of the participation of another party; or

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▸Contents — Internal Revenue Bulletin 2011-4

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