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SECTION 5. EFFECTIVE DATE

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

This revenue procedure is effective for COD income of a PTP attributable to debt discharged on or after June 15, 2012. PTPs may apply this revenue procedure for COD income attributable to debt discharged in any taxable year for which the statute of limitations has not expired.

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

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