United States Code · Section
§ 1034 — Repealed. Pub. L. 105–34, Title Iii, § 312(b), Aug. 5, 1997, 111 Stat. 839]
26 U.S.C. § 1034
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Implementing Regulations
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§ 263.20 What definitions apply to Individual Development Accounts (IDAs)?45 C.F.R. § 263.20
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§ 70.241 Property exempt from levy.27 C.F.R. § 70.241