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Internal Revenue Bulletin:  2013-43 

October 21, 2013 


Table of Contents

Rev. Proc. 2013-34 Rev. Proc. 2013-34

This revenue procedure provides guidance for a requesting spouse seeking equitable relief from income tax liability under section 66(c) or section 6015(f) of the Code. Revenue Procedure 2003-61 is superseded.

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