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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 3. SCOPE

Internal Revenue Bulletin 1996-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a consolidated group making the retroactive single-entity election under § 1.1221–2(g)(5)(i).

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▸Contents — Internal Revenue Bulletin 1996-4
Internal Revenue Bulletin 1996-4

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