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26 CFR 601.204: Changes in accounting periods and methods ...

determining if more than 35 percent of losses of a venture are allocated to limited partners or limited entrepreneurs for purposes of the syndicate definition under proposed § 1.448-2(b)(2)(i)(B). The election could be revoked only with the written ... a modified procedure under section 12.01 for reseller-producers changing - 8 -

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Transcription of 26 CFR 601.204: Changes in accounting periods and methods ...

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