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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2011-25 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides procedures that a corporation (Acquiring) may use to establish its basis in stock of another corporation (Target) when it acquires the Target stock in a transferred basis transaction.

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▸Contents — Internal Revenue Bulletin 2011-25
Internal Revenue Bulletin 2011-25

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