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Part III. Administrative, Procedural, and Miscellaneous

SEC. 4. SCOPE

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is limited solely to rent-to-own contracts entered into by rent-to-own dealers for consumer durable property, as these terms are defined in section 3.

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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