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Title 12

Displaying title 12, up to date as of 9/14/2021. Title 12 was last amended 9/13/2021.

Title 12

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§ 1090.102 Status as larger participant subject to supervision.

A person qualifying as a larger participant under subpart B of this part shall not cease to be a larger participant under this part until two years from the first day of the tax year in which the person last met the applicable test under subpart B.