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Internal Revenue Bulletin:  2010-33 

August 16, 2010 


Table of Contents

T.D. 9492 T.D. 9492

Final regulations under section 4965 and other sections of the Code provide guidance relating to entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties; certain disclosure obligations with respect to such transactions; and the requirement of a return and time for filing with respect to section 4965 taxes.

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