Section 51 Generally
| Library | Business 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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