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title 26
Internal Revenue
chapter I-i17
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 49
PART 49—FACILITIES AND SERVICES EXCISE TAXES
subpart F
Subpart F—Collection of Tax By Persons Receiving Payment
Subpart F. Subpart F—Collection of Tax By Persons Receiving Payment
§ 49.4291-1 - Persons receiving payment must collect tax.
