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Rev. Proc. 92-101, 1992-2 C.B. 579.

Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States

SUBJECT MATTERS REVENUE PROCEDURE

Certain rent-to-own contracts treated as leases

Automatic change in account- ing period revenue proce- dures

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▸Contents — Internal Revenue Bulletin 2025-1
Internal Revenue Bulletin 2025-1

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