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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2018-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to corporate restructurings of domestic business entities that are classified as corporations under § 301.7701–2(b)(1) or (2) of the Treasury Regulations and are recognized as exempt under section 501(a) as organizations described in section 501(c).

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▸Contents — Internal Revenue Bulletin 2018-9
Internal Revenue Bulletin 2018-9

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