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Locate the following cited items and give a brief description of the topic or opinion in the item: b. 1.6694-1(b). c. Rev. Rul. 86-55, 1986-1

Locate the following cited items and give a brief description of the topic or opinion in the item:

b. 1.6694-1(b).

c. Rev. Rul. 86-55, 1986-1 C.B. 373.

d. PLR 8022027.

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