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Tax Library
US
Internal Revenue Bulletins
Irb 2019
2019-52
Part III

Administrative, Procedural, and Miscellaneous

Part III - Administrative, Procedural, and MiscellaneousPart III - Administrative, Procedural, and Miscellaneous

Part I - Rulings and Decisions Under the Internal Revenue Code of 1986 Part IV - Items of General Interest

Notice 2019-64 Notice 2019-65 - Foreign Currency Guidance Under Section 987 Notice 2019-66 - Reporting of Positive Tax Basis Capital Accounts Not Required Until 2020 Partnership Taxable Years; Net Unrecognized Section 704(c) Gain or Loss Defined; Publicly Traded Partnerships Not Required to Report Net Unrecognized Section 704(c) Gain or Loss; Certain Reporting of Section 465 At-risk Activities Not Required Until 2020 Partnership Taxable Years; Penalty Relief Notice 2019-67 - Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2021

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