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Get Irs Notice 2003 65

Built-in Gains and Losses Under Section 382 h Notice 2003 65 I. Purpose The Internal Revenue Service IRS is studying the circumstances under which items of income gain deduction and loss that a loss corporation recognizes after an ownership change should be treated as recognized built-in gain RBIG and section 382 h of the Internal Revenue Code. Comments should refer to Notice 2003 65 and should be submitted to Internal Revenue Service P. O. Box 7....

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