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92x14: Certificates of Divestiture for "Eligible Persons" other than Filer

March 26, 1992

Certificates of Divestiture are available to parties who qualify as "eligible persons" under the Internal Revenue Code. Such certificates were not intended to be generally available to trustees of a trust which is eligible under the code section, but rather were intended to be available only where all alternative remedies were impracticable.

(link to PDF version)