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Introduction

SECTION 4. APPLICATION

Internal Revenue Bulletin 2017-3 · 2026-10-03 edition · updated 2026-10-04 · United States

The IRS will treat an instrument described in section 3 of this revenue procedure as indebtedness for federal tax pur

poses to the extent that the internal TLAC has not been subject to a debt conversion order.

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▸Contents — Internal Revenue Bulletin 2017-3
Internal Revenue Bulletin 2017-3

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