Code of Federal Regulations V.

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CFR i (1974)

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CONTAINING
A CODIFICATION OF DOCUMENTS
OF GENERAL APPLICABILITY
AND FUTURE EFFECT

AS OF APRIL 1, 1974

With. Ancillaries

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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
PARTS 300 TO 499
Revised as of April 1, 1974
XV4ES op
1934