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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2014-34 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a redemption of one or more shares in an investment company registered under the 1940 Act if— .01 The investment company is regulated as an MMF under Rule 2a–7 and holds itself out to investors as an MMF; and

.02 At the time of the redemption, the investment company is a floating-NAV MMF.

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▸Contents — Internal Revenue Bulletin 2014-34
Internal Revenue Bulletin 2014-34

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