WASHINGTON - For the first time, the Internal Revenue Service yesterday listed a number of the "securities" and "government securities" that mutual funds and closed-end funds can hold to meet the agency's tax regulations on diversification.

The IRS issued the list of securities in Revenue Ruling 92-89 and also referred to them in Announcement 92-152, which asked taxpayers for their suggestions as to what other obligations should be added to that list.

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