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title 26
Internal Revenue
chapter I-i7
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 6
taxable year for which deductions taken
§ 1.461-3
Prepaid interest. [Reserved]
View all text of Subjgrp 6 [§ 1.461-0 - § 1.469-11]
§ 1.461-3 - Prepaid interest. [Reserved]