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Regulations last checked for updates: Nov 22, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 1 - PART 1—INCOME TAXES (CONTINUED)
authority:
26 U.S.C. 7805
,
unless
cite as:
26 CFR 1.461-3
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