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title 26
Internal Revenue
chapter I-i7
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 5
taxable year for which items of gross income included
§ 1.453A-2
[Reserved]
View all text of Subjgrp 5 [§ 1.451-1 - § 1.460-6]
§ 1.453A-2 - [Reserved]