RR-2013-14

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June 6, 2013

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Issue Number: RR-2013-14

Inside This Issue

Revenue Ruling 2013-14 describes a typical fideicomiso or Mexican Land Trust (MLT) and concludes that the arrangement is not a trust within the meaning of § 301.7704-4(a).

Revenue Ruling 2013-14 will be in 2013-26, dated June 24, 2013.

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