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title 26
Internal Revenue
chapter I-i8
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 17
Continental Shelf Areas
Subjgrp 17. Continental Shelf Areas
§ 1.638-1 - Continental Shelf areas.
§ 1.638-2 - Effective date.
§§ 1.639-1.640 - §[Reserved]