INCOME TAX

Internal Revenue Bulletin 2013-34 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9625, page 147. Final regulations provide rules regarding the exception to the deduction limitations on certain expenditures paid or incurred under reimbursement or other expense allowance arrangements under section 274 of the Code.

T.D. 9626, page 149. These final regulations under section 337(d) of the Code provide guidance concerning certain transfers of property from a C corporation to a Regulated Investment Company or a Real Estate Investment Trust.

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▸Contents — Internal Revenue Bulletin 2013-34

Internal Revenue Bulletin 2013-34

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