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Internal Revenue Bulletin:  2015-43 

October 26, 2015 

INCOME TAX


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Notice 2015–70Notice 2015–70

Request for Comments on Definitions of Section 48 Property. This notice requests comments from the public on how to define certain types of qualified property for purposes of section 48 of the Internal Revenue Code and provides a 120 day period from the date of publication of the notice in the Internal Revenue Bulletin for submission of comments.


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