# Internal Revenue Cumulative Bulletin 1981-2: Internal Revenue Cumulative Bulletin 1981-2

IRS guidance. 1981 · Internal Revenue Service.
Source: <https://www.govinfo.gov/content/pkg/GOVPUB-T22-82436035197b45d8fde4a8095ea7a8bf/pdf/GOVPUB-T22-82436035197b45d8fde4a8095ea7a8bf-2.pdf>.

Cites 26 U.S.C. § 1092: § 1092(d)(1) (3x), § 1092(a) (2x), § 1092(b) (1x), § 1092(c) (1x), § 1092(d)(2) (1x)