Code of Federal Regulationa V.

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CFR i (1982)

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Internal Revenue
26
PART 1 (�� 1.301 TO 1.400)
Revised as of April 1, 1982
CONTAINING
A CODIFICATION OF DOCUMENTS
OF GENERAL APPLICABILITY
AND FUTURE EFFECT
AS OF APRIL 1, 1982
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