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Directory Results for REG-113770-10 - Internal Revenue Service - irs to REG-115471-03 - New Markets Tax Credit Amendments. Temporary and proposed regulations under section 45D of the Code amend temporary regulations (T.D. 8971, 2002-1 C.B. 308) and proposed regulations (REG-119436-01, 2002-1 C.B. 377). These