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Introduction

SECTION 6. NO INFERENCE

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

This revenue procedure provides guidance with respect to the federal tax characterization of an instrument described in section 3 of this revenue procedure. No inference should be drawn about the federal tax characterization of an instrument that is outside the scope of this revenue procedure.

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

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