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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2013-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to taxpayers that may be required to disclose reportable transactions under § 1.6011–4, material advisors that may be required to disclose reportable transactions under § 6111, and material advisors that may be required to maintain lists under § 6112.

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▸Contents — Internal Revenue Bulletin 2013-2
Internal Revenue Bulletin 2013-2

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