Code of Federal Regulations V.

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CFR i (1973)

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CONTAINING
A CODIFICATION OF DOCUMENTS
OF GENERAL APPLICABILITY
AND FUTURE EFFECT
AS OF APRIL 1, 1973

With Ancillaries

Published by
the Office of the Federal Register
National Archives and Records Service
General Services Administration
as a Special Edition of
the Federal Register

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26
Internal Revenue
PART 1 (�� 1.301 TO 1.400)
Revised as of April 1, 1973