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5. Briefly describe the subject matter and current status of each of the following Revenue Procedures. a. Rev. Proc. 98-11 b. Rev. Proc. 2013-31 c.

5. Briefly describe the subject matter and current status of each of the following Revenue Procedures.

a. Rev. Proc. 98-11

b. Rev. Proc. 2013-31

c. Rev. Proc. 2005-78

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