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338 4 Asse t and stock consistenc y. T. D. 8710 DEPARTMENT OF THE TREASURY 26 CFR Part 1 Revisions of the Section 338 Consistency Rules With Respect to Target Affiliates That Are Controlled Foreign Corporations 103. Code. On January 20 1994 temporary reguACTION Final regulations. lations T. D. 8516 were published in SUMMAR This document contains Y the Federal Register 59 FR 2956 final regulations relating to the consis- under section 338 of the I...
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