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![handle is hein.cfr/cfr2010080 and id is 1 raw text is: 26
Part 1, Vol. 1 of 13
[Contains §§ 1.0 to 1.60]
Revised as of April 1, 2010
Internal Revenue
Note: No amendments to this volume
were promulgated during the period
April 2, 2009, through April 1, 2010.
The CFR volume issued as of April 1,
2009, should be retained.](ViewImageLocal?handle=hein.cfr/cfr2010080&div=1&collection=&method=preview&ext=.png&size=3)