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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2018-50 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a safe harbor that allows taxpayers to treat certain infrastructure trades or businesses as real property trades or businesses solely for purposes of qualifying as an electing real property trade or business under section 163(j)(7)(B) of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2018-50
Internal Revenue Bulletin 2018-50

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