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INCOME TAX

Internal Revenue Bulletin 2011-21 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–118761–09, page 803. Proposed regulations under section 267 of the Code provide guidance concerning the time for taking into account deferred losses on the sale or exchange of property between members of a controlled group.

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▸Contents — Internal Revenue Bulletin 2011-21

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