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Internal Revenue Bulletin:  2017-6 

February 6, 2017 

EXCISE TAX


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Notice 2017–5Notice 2017–5

Notice 2017–5 provides interim definitions of the terms "chassis" and "body" for purposes of section 4051(a)(1) and for purposes of applying the safe harbor provision in section 4052(f)(1). This notice also requests comments on the interim definitions.


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