| http://www.w3.org/ns/prov#value | - In Notice 88-19, 1988-1 C.B. 486 (the Notice), the IRS announced that it intended to issue regulations under section 337(d)(1) that in part would address the avoidance of the repeal of General Utilities through the use of REITs and regulated investment companies (RICs, i.e. mutual funds).
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