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Regulations last checked for updates: May 16, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 22 - PART 22—TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
§ 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.
authority:
26 U.S.C. 7805.
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