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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2013-31 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure describes circumstances in which the Internal Revenue Service (IRS) will not treat a redemption of shares in a money market fund (MMF) as part of a wash sale for purposes of § 1091 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2013-31
Internal Revenue Bulletin 2013-31

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