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SECTION 3. SCOPE

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

This revenue procedure applies to PTPs with COD income that use the qualifying income exception in section 7704(c) to avoid corporate treatment under section 7704(a).

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

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