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IRS Issues Final Changes to Relative Value Disclosure Regulations
Deloitte 
Apr. 4, 2006
Excerpt: The IRS on March 24, 2006, issued final modifications to the relative value disclosure regulations promulgated in 2003. 71 FR 14798 (March 24, 2006). The final regulations 'close the loop' on the partial delayed effective date for the relative value disclosure rules, and make a series of other changes to those rules.
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