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26 CFR 1. 706 1 Taxable years of partner and partnership. The revenue ruling provides guidance on the tax treatment of a debt instrument that is convertible into stock of the issuer and that also provides for one or more contingent cash payments. See Rev. Rul. 2002 31 on this page. What procedures apply for corporations to obtain the automatic approval of the Commissioner to change their annual accounting period See Rev. Proc. 2002 37 page 1030. ...
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