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

26
Internal Revenue
PART 1 (�� 1.851 TO 1.1200)
Revised as of April 1, 1973