Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (Sections 1. 301-1. 400), Revised as of April 1 2010
Government Printing Office, Jun 29, 2010 - 697 pages
The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.
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