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Internal Revenue Bulletin 2011-24 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2011–34, page 875. This procedure provides late election relief in certain situations for real estate professionals who failed to timely file the election to aggregate their rental real estate interests.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2011-24

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