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Directory Results for Revenue Procedure 2008-12. Guidance To Tax Return Preparers Regarding The at And Content Of Consents To Disclose And Consents To Use Tax Return Information to Revenue Procedure 2008-24 and Partial Annuity Exchanges This article begins with an overview of partial exchanges and the basic tax rules that they implicate The article then reviews some of the history in this area leading up to Rev Proc -