Code of Federal Regulations V.

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CFR i (1977)

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

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26
Internal Revenue
PART 1 (�� 1.170 TO 1.300)
Revised as of April 1, 1977
CONTAINING
A CODIFICATION OF DOCUMENTS
OF GENERAL APPLICABILITY
AND FUTURE EFFECT
AS OF APRIL 1, 1977
With Ancillaries