United States Code · Section
§ 463 — Repealed. Pub. L. 100–203, Title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387]
26 U.S.C. § 463
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Implementing Regulations
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PART 301—PROCEDURE AND ADMINISTRATION26 C.F.R. pt. 301