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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2012-31 · 2026-10-03 edition · updated 2026-10-04 · United States

Regulations Under Section 367(d) Applicable to Certain Outbound Asset Reorganizations

Notice 2012–39

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▸Contents — Internal Revenue Bulletin 2012-31
Internal Revenue Bulletin 2012-31

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