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Accordingly on the disposition is required to be rec- ognized by the taxpayer at the time of the transfer to the extent of the gain that was not recognized under section 1042 a by reason of the acquisition by the taxpayer of the qualified replacement EFFECT ON OTHER REVENUE RULING S N/A PROSPECTIVE APPLICATION N/A DRAFTING INFORMATION The principal author of this revenue ruling is John Ricotta of the Associate Chief Counsel Employee Benefits Exem...
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The form must be filled out with details of the specific enhancements made to the legislation, including the sections or articles that have been revised or added.
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