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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2012-29 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance regarding the treatment of certain government bonds for purposes of determining whether a foreign corporation is a passive foreign investment company (PFIC).

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▸Contents — Internal Revenue Bulletin 2012-29
Internal Revenue Bulletin 2012-29

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