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  • Code of Federal Regulations, Title 26 Internal Revenue 1.301-1.400, Revised as of April 1, 2020

Code of Federal Regulations, Title 26 Internal Revenue 1.301-1.400, Revised as of April 1, 2020

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Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service.
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