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title 26
Internal Revenue
chapter I-i9
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 19
definitions
Subjgrp 19. definitions
§ 1.761-1 - Terms defined.
§ 1.761-2 -
§ 1.761-3 - Certain option holders treated as partners.
