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CFR i (1997)

handle is hein.cfr/cfr1997077 and id is 1 raw text is: Internal Revenue 26 PART 1 (§§ 1.61 TO 1.169) Revised as of April 1, 1997 CONTAINING A CODIFICATION OF DOCUMENTS OF GENERAL APPLICABILITY AND FUTURE EFFECT AS OF APRIL 1, 1997 With Ancillaries Published by the Office of the Federal Register National Archives and Records Administration as a Special Edition of the Federal Register