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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 20
effective date for subchapter k, chapter 1 of the code
Subjgrp 20. effective date for subchapter k, chapter 1 of the code
§ 1.771-1 - Effective date.
