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IRC Section 103 - PLR

Private Letter Rulings - IRC Section 103

Issue  PLR Number
Whether Corporation, like Tribe, shall be treated as a State for purposes of section 103 with respect to bond issues for which the conditions of sections 103 and 7871(c) are satisfied. 

PLR-9847018

(PLR-101578-98)

8/21/1998

Page Last Reviewed or Updated: 05-Mar-2014