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Introduction

SECTION 1. PURPOSE

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

This revenue procedure provides guidance under § 1.469–9(g) of the Income Tax Regulations allowing certain taxpayers to make late elections to treat all interests in rental real estate as a single rental real estate activity.

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▸Contents — Internal Revenue Bulletin 2011-24
Internal Revenue Bulletin 2011-24

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