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title 26
Internal Revenue
chapter I-i13
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 16
Administrative Provisions and Other Rules
§ 1.1504-2
[Reserved]
View all text of Subjgrp 16 [§ 1.1502-75 - § 1.1504-4]
§ 1.1504-2 - [Reserved]