Code of Federal Regulations Title 26, Volume 3, April 1, 2017 contains regulations governing Internal Revenue and may also be referenced as:- Code of Federal Regulations Title 26, Volume 3, April 1, 2017 - CFR Title 26 - CFR 26, Internal Revenue - CFR 26, Part 1, §§ 1.140 to 1.169, Internal Revenue This volume contains Part 1, §§ 1.140 to 1.169:- Part 1; INCOME TAXES (CONTINUED)
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