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Instructions for Form 8865 (2017) | Internal Revenue Service
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Instructions for Form 8865 (2017) | Internal Revenue Service
Website URL:
https://www.irs.gov/instructions/i8865
Category:
Electronic Pets
Override the nonrecognition of gain on a contribution of property under section 721(a) unless the gain deferral method is adopted (Temporary Regulations section 1.721(c)-3T).
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