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title 26
Internal Revenue
chapter I-i3
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 6
Taxable Years Beginning Prior to January 1, 1986
Subjgrp 6. Taxable Years Beginning Prior to January 1, 1986
§ 1.274-5A - Substantiation requirements.
