INCOME TAX
Internal Revenue Bulletin 2014-8 · 2026-10-03 edition · updated 2026-10-04 · United States
Adequate disclosure revenue procedure (RP 15) 5, 456 Allocation of section 47 credits by a partnership to its partners
(RP 12) 3, 415 Allocation of section 752 recourse liabilities among related par ties (REG–136984–12) 2, 378
February 17, 2014 iv Bulletin No. 2014–8
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