United States Code · Section

§ 7264 — Repealed. Pub. L. 94–455, Title Xix, § 1904(b)(9)(c)(i), Oct. 4, 1976, 90 Stat. 1816]

26 U.S.C. § 7264

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26 U.S.C. § 7263 26 U.S.C. § 7265

Implementing Regulations

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