Code of Federal Regulations · Section
§ 49.4253-8 - 49.4253-9 — §§ 49.4253-8-49.4253-9 [reserved]
26 C.F.R. § 49.4253-8 - 49.4253-9
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Authorizing Statute
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Imposition of tax26 U.S.C. § 4251
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Rules and regulations26 U.S.C. § 7805