Section 51 Generally

LibraryBusiness Transitions 2009 Supp

Update the references to Revenue Procedure 2004-1 and Revenue Procedure 2004-3 in the original section to the following, respectively:

Revenue Procedure 2009-1, 2009-1 I.R.B. 1

Revenue Procedure 2009-3, 2009-1 I.R.B. 107

These revenue procedures relating to ruling requests and “no-rule” areas are updated annually by the Internal...

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