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title 26
Internal Revenue
chapter I-i4
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 13
special rule; definitions
Subjgrp 13. special rule; definitions
§ 1.368-1 - Purpose and scope of exception of reorganization exchanges.
§ 1.368-2 - Definition of terms.
§ 1.368-3 - Records to be kept and information to be filed with returns.