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SECTION 1. PURPOSE

Internal Revenue Bulletin 2012-27 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a safe harbor under which the Internal Revenue Service (IRS) will not challenge a determination by a publicly traded partnership (PTP) that income from discharge of indebtedness (COD income) is qualifying income under section 7704(d) of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2012-27
Internal Revenue Bulletin 2012-27

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