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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2013-28 · 2026-10-03 edition · updated 2026-10-04 · United States

To conserve Internal Revenue Service (Service) resources, this revenue procedure restricts the scope of letter rulings that address issues with respect to transactions under sections 332, 351, 355, and 1036, and reorganizations within the meaning of section 368 of the Internal Revenue Code (Code).

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▸Contents — Internal Revenue Bulletin 2013-28
Internal Revenue Bulletin 2013-28

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