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Section 168.--Accelerated Cost Recovery System 26 CFR 1.168(i) 1: General asset accounts. T.D. 9132 DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Changes in Use Under Section 168(i)(5)

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Treasury Decision 9132 is an official decision made by the United States Department of the Treasury.

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The purpose of Treasury Decision 9132 is to provide a formal decision or ruling by the Department of the Treasury on various matters related to finance, taxation, or regulatory compliance.

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