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90x14: Eligibility of Interests held by Employee as Co-Trustee of Trust for Certificate of Divestiture

July 13, 1990

Not all transactions and occurrences which result in the realization of ordinary or capital gains income by parties effectuating ethics agreements fall within the statutory scheme of section 1043. OGE has a policy against issuing a Certificate of Divestiture in a case where the effect would be to grant an unfair and unintended benefit.

(link to PDF version)