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26 CFR Part 1
REG-106736-00
RIN 1545-BE67
Assumption of Liabilities
temporary regulations.
regulations.
www.regulations.gov (IRS-REG-106736-00).
SUPPLEMENTARY INFORMATION:
Explanation of Provisions
Special Analyses
the date, time, and place for the public hearing will be
Drafting Information
follows:
follows:
Register].
Mark E. Matthews,
Deputy Commissioner of Internal Revenue.