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Introduction

Part I

Internal Revenue Bulletin 2021-44 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 1274.— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property

(Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.)

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▸Contents — Internal Revenue Bulletin 2021-44
Internal Revenue Bulletin 2021-44

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